“This document clarifies what work constitutes scientific research and experimental development (SR&ED). It is directed at personnel who identify SR&ED work. Identifying SR&ED requires technical personnel who performed, are familiar with, or are responsible for the work.”IMPORTANT: These audio materials are presented only for non-commercial informational purposes. They have been reproduced, accurately and in whole, for non-commercial purposes from the Canada Revenue Agency (CRA) Scientific Research and Experimental Development (SR&ED) Program Policies. The original CRA text versions of the policies are available at http://www.cra-arc.gc.ca/
Eligibility of Work for SR&ED Investment Tax Credits Policy – Recording