For food claims, you'll want to make sure that you don't represent your projects as mere recipe development or new cooking methods. CRA likes to trivialize food claims, even though there's real science behind food formulations, and the category clearly exists. There are growing trends in food formulations without preservatives, a variety of common additives, gluten-free, low-sodium, low-calorie, and other popular trends that create technological obstacles for food manufacturers.
Many food claims actually involve brewing - wineries and breweries are often conducting SR&ED within their facilities.
There have been many advancements in agricultural techniques, despite the fact that this is a very traditional industry. Farmers struggle with finding methods to increase crop yield, modify growing conditions for plant species that are not native to Canada, reduce infestations, and improve harvesting efficiencies.
In the agriculture category, we find the Animal Husbandry category. Many farmers in Canada experiment with nutrition and genetics when raising breeds of animals that are not native to Canada, like Alpacas. These claimants need to ensure that they are incorporated in order to take advantage of the SR&ED program.