http://www.cra-arc.gc.ca/txcrdt/sred-rsde/prv-crdts-eng.html
Revised Public (severed) Version of the Financial Claim Review Manual – Review Procedures for Financial Reviewers
http://www.cra-arc.gc.ca/txcrdt/sred-rsde/whtsnw/fcrm-eng.html
Filing a SR&ED claim when the T2, Corporation Income Tax Return has already been filed
http://www.cra-arc.gc.ca/txcrdt/sred-rsde/whtsnw/flngsrdclm-eng.html
Software Tax Case Loss
http://www.scitax.com/pdf/Dckt_2014-1703-IT-I_8-Jun-2015.pdf