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)
TSI Publications
TSI SR&ED Backgrounder - 2009 edition (PDF)
TSI SR&ED Articles
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