Below are links to documents that will help you obtain a better understanding of the SR&ED and OIDMTC programs. 

Canada Revenue Agency Links and Publications

Canada Revenue Agency SR&ED program website

Introduction to SR&ED leaflet (PDF)

Overview of the SR&ED program (PDF)

Recognizing Experimental Development

Information Circular: Identifying Eligible SR&ED activities (PDF)

Example of New Form T661 (PDF)

Guide to Form T661 (PDF)

Ontario Media Development Corporation Links

OIDMTC program description

TSI Publications

TSI SR&ED Backgrounder (PDF)