According to the Income Tax Act, the work can be scientific R&D or technological R&D. When the R&D activity meets the requirements of the Income Tax Act, we say it is eligible.
For scientific R&D to be eligible, it must be undertaken for the advancement of scientific knowledge in scientific fields of practice.
Scientific R&D is normally carried out in a laboratory setting and seeks to discover new scientific knowledge.
The building in which the scientific research activity is undertaken is expected to be equipped for that purpose.
Whether or not the R&D work achieved its objective is not relevant in determining its eligibility. Corporate social responsibility funds to universities e.g. bursaries are ineligible.