1Overview of the Scientific Research and Experimental De- velopment (SR&ED) Tax Incentive Program [DB/OL]. http:/ /www.cra-arc.gc.ca/E/pub/tg/rc4472/rc4472-e.pdf (2008.11).
2Scientific Research and Experimental Development Tax Credit Program [DB/OL].http://en.wikipedia.org/wiki/ Scientific _ Research _ and _ Experimental _ Development _ Tax_Credit_Program.
3T4088 - Scientific Research and Experimental Develop- ment (SR&ED) Expenditures Claim- Guide to Form T661 [ DB/OL ].http://www.cra-arc.gc.ca/E/pub/tg/t4088 /t4088-1 le.html.
5Tax Incentives for Scientific Research and Experimental Development [ DB/OL ].http://www.fin.gc.ca/activty/con- sult/sred_l - eng. asp.
6M. Parsons and N. Phillips (2007), "An Evaluation of the Federal Tax Credit for Scientific Research and Experimen- tal Development" ,Department of Finance, Working Paper 2007.
