This book has been written and designed to help individuals gain a better understanding of the Canada Revenue Agency's (CRA) Scientific Research and Experimental Development (SR&ED) program and its filing requirements. In my work as a professional SR&ED consultant, the author often encounters individuals who are working in the field and/or are involved with SR&ED claim preparation who need to develop a more detailed knowledge of the program and its requirements. Misunderstandings related to the program's ever-evolving requirements and the state of the art in a specific field of science or...