Technological uncertainty

Technological uncertainty exists when available information does not establish whether a result can be achieved, how to achieve it, or the appropriate design to achieve it. Capturing the uncertainty at the outset, and how systematic work addressed it, is central to defending most R&D incentive claims across jurisdictions that use Frascati-style or similar concepts. Uncertainty about business, market, or commercial success alone is usually insufficient.

Educational definition only. Not tax or legal advice. Confirm current program rules with official guidance and a qualified adviser.