At Ecole Polytechnique Montreal, the philosophy in performing neutron activation analysis (NAA) is long-term and application oriented. Thinking long-term implies a good understanding of the fundamentals of the method, of the samples, of the tools, reactor and detectors, and there must be constant innovation that is experimentally validated with extensive measurements. Application oriented means a NAA method developed to provide users with fast, sensitive, accurate and reliable analyses for various types of materials. This philosophy dictates the manner in which the developments in the areas of NAA software, peak-area calculation, dead-time correction, detection efficiency model, k0 and Q0 values, neutron moderation and neutron self-shielding are carried out. This paper presents a survey of the Laboratory’s methodology, reviewing a few of its unique features such as detector efficiency calibration and sample related perturbations of the neutron activation. These features are used as examples to provide the reader with an understanding of the philosophy and the evolution of the NAA method at Ecole Polytechnique.