Canada Revenue Agency (CRA)

The Hammer or the Nail: Which Comes First In SR&ED?

The Canada Revenue Agency (CRA) allows claimants under the Scientific Research & Experimental Development (SR&ED) tax incentive program to describe their SR&ED project work at a technological level, and with a technological focus  because this is the level at which SR&ED work must be evaluated. Technological Innovation & New Knowledge The SR&ED program is meant…