There are many different categories of claims that are related to medicine: development of natural health products and pharmaceutical products, clinical trials, and medical research done by incorporated doctors.
Projects that involve clinical trials may be straightforward, ... or not. Many clinical trials involve multiple parties (ie. corporate entities), and sometimes projects involve international parties. It's necessary to understand Intellectual Property rights as they pertain to SR&ED in order to establish who is eligible to claim SR&ED credits in Canada.
Medical claims often involve a great deal of data and evidence. Make sure you're organized in case CRA wants to review your evidence, especially timetracking.
Medical Doctors that are incorporated may be eligible for SR&ED credits for the work they do in their practice. Download our brochure for this sector.
One of the relevant Tax Court Cases in this industry is Hun-MediPharma. This informal case established that literature review is an eligible activity, and advancements in knowledge can be achieved through experimentation OR analysis.