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by desdiv 4214 days ago
Revenue Canada says [0]:

Individual time sheets that allocate time to SR&ED and non-SR&ED work are a good source of supporting information. Time sheets can be used to show the reasonableness of an SR&ED labour claim. Time sheet codes may be based on business projects that do not align to SR&ED projects. In such cases, other evidence may be required to support the SR&ED labour allocation.

So there are alternative means of proving SR&ED labour allocation.

[0] http://www.cra-arc.gc.ca/txcrdt/sred-rsde/clmng/slrywgs-eng....