Canada Revenue Agency http://www.cra-arc.gc.ca/ Scientific Research and Experimental Development (SR&ED) Tax Incentive Program http://www.cra-arc.gc.ca/sred/ SR&ED Project Definition – Principles http://www.cra-arc.gc.ca/taxcredit/sred/publications/projdef-e.html Recognizing Experimental Development http://www.cra-arc.gc.ca/taxcredit/sred/publications/recognizing-e.html SR&ED forms and publications http://www.cra-arc.gc.ca/taxcredit/sred/publications-e.html