Failure of a project objective is a good indication that uncertainty and experimentation were required to prove the objective failed. Both failures and success can be indicators of SR&ED activities and therefore fall within the bounds of the CRA requirements.

All tax refunds will be added to your profit or loss for the fiscal year in which the claim was filed. This may or may not put your company into a taxable position.

You can file every year but claims must be filed within 18 months of your fiscal year-end.

Yes, though other funding will be deducted from the amount you receive for successful SR&ED claims.

No. The SR&ED audit process looks at the SR&ED portion of your tax return only.