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

Artificial intelligence is shrinking the amount of time, labour, and code required for software companies to experiment, but it is also raising questions around what work then qualifies for research and development (R&D) tax credits. Programs like the federal Scientific Research and Experimental Development (SR&ED) tax credit and Québec’s CDAE-IA are designed to offset some of the financial risk associated with scientific and technological innovation. To qualify for SR&ED, companies need to demo