[Afton]

I'd also mention that what counts as 'R&D' is often paper thin. Normal developer activities can count if they are spun correctly.

Whether that's a problem depends on the amount that you think of this as a general small business tax credit vs an incentive to do research.

[stormbrew]

I was once told of a restaurant that managed to get SR&ED for their chefs.

Second-hand, and supposedly they've tightened the rules since then, but I feel like it's really telling of the flaws with the program at a fundamental level.

Either make it a handout directly or tighten up the rules so that it can only apply to things with really rigid processes that are capital intensive, imo.

[wwhchung]

Yup. Many more issues, but this is one that isn't subjective and I can provide possible solutions to, so its the first I wrote about. :)