[stormbrew]

> It's pretty difficult to get software development to qualify for SR&D.

Every Canadian software company I've worked for in my 15 year career has used SR&ED.

Every single one. Most were small (ie. sub-25 people employed, most of those also making virtually no profit at all), a couple are large. Some tried to do it in house with only a lawyer to do late-stage massaging of the reports, others hired full on consultants for quite a lot of money to do it.

And they all got money out of SR&ED.

This is anecdata, but I don't think the idea that it's pretty difficult washes.