SR&ED Timesheet Summary (Dec 2025 - Feb 2026)
1. Overview
This summary provides an estimated breakdown of hours spent on the development of the MDL Ops Engine, specifically for claiming SR&ED (Scientific Research & Experimental Development) tax credits.
2. Methodology
- Time Period: Dec 1, 2025 – Feb 23, 2026 (85 Days).
- Intensity: 14 hours per day average (12-16 hour range).
- Apportionment:
- 85% Experimental Development: Design, AI training, API architecture, and debugging of non-deterministic system failures.
- 15% Routine Support: Customer emails, basic data entry, and administrative maintenance.
3. High-Level Summary
| Year/Month | Total Est. Hours | Eligible SR&ED (85%) | Key Technical Sprints |
|---|---|---|---|
| Dec 2025 | 434.0 | 368.9 | Architectural Design & QBO Research |
| Jan 2026 | 434.0 | 368.9 | AI Vision Training & Workflow Orchestration |
| Feb 2026 | 392.0 | 333.2 | System Hardening & ATCH Protocol |
| Mar 2026 | 42.0 | 35.7 | Lead Enrichment & Excel Layout Parity |
| TOTAL | 1,302.0 | 1,106.7 |
4. Technical Basis for Eligibility
The eligible hours documented above are based on overcoming Technological Uncertainties outlined in the SR&ED Technical Log, including: 1. AI Inconsistency: Overcoming the 25% error rate in invoice parsing. 2. API Conflicts: Solving the QBO Canada AST validation loop (ATCH Protocol). 3. State Synchronization: Maintaining deterministic state across decentralized systems (Outlook/G-Sheets/Postgres).
5. Next Steps
- Review the CSV: A detailed date-by-date breakdown is available in
docs/02_Finance/TIMESHEET_DEC_2025_FEB_2026.csv. - Monthly Locking: At the end of each month, the CSV should be reviewed and a PDF version archived for CRA audit readiness.