When AI writes the code, what still counts as R&D?

The increasing use of artificial intelligence in software development is prompting a reevaluation of how research and development (R&D) tax credits are awarded. While AI can now handle significant portions of coding tasks, qualifying for programs like the SR&ED credit still hinges on demonstrating genuine technological uncertainty and systematic investigation—the core work remains with human experts defining problems and evaluating solutions. Companies should focus on documenting this decision-making process to substantiate their claims as traditional development metrics become less relevant.

Read the full article at BetaKit

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