Have you ever worked in companies that apply every year for Canada RS&DE? I have... many times. Over the last 16 years a clear pattern was always present. It is my belief that people applying for R&D credits fall in one of the two following categories: Explorers or Poets.
Explorer: Sees his home as a port from which he comes and goes, because the real action is out their. Thrives in finding new physical things before anybody. Is never afraid of failing and so, is always trying again and again.
Poet: Loves the security of home. Can sometimes go as far as the park in front of his home or even the cafe two blocks away. Excels at seeing things from a new angle. Is so alarmed by the idea of failure that, most of the time, he will extract new views from things he knows.
An Explorer-type company works with the uncertainties of experimentation all year long. At the end of the year, their R&D report is already filed with real research and they can go about their normal business.
On the other hand, the Poet-type company reheated last years stuff to capitalize as much as possible on existing technologies. At the end of the year though, the R&D report is empty. That's when the Poet enters the scene.
Oh dear Poet, can you write me something beautiful, inspired by this everyday stuff?
Make it sound new, I hope I'll get 60% of my reclamation.