Links to some more detailed discussions, and other material.
Quiz: How much do you know about SR&ED? Ten quick SR&ED trivia questions.
Canada's Definition of SR&ED: A Different Perspective on the Innovation Gap. How Canada's international ranking is affected by our restrictive definition of R&D. Published in Re$earch Money, Volume 26 Number 19, December 6th 2012.
Losing Count: Canada's long-standing under-reporting of its private-sector R&D. An Impact Centre briefing co-authored by Kay James and Charles Plant, University of Toronto, April 2016.
Slides from CRA Stakeholder Meeting, Toronto October 2014. A review of stakeholders' concerns and requests for action.