The tax credit program of Scientific Research and Experimental Development (SR&ED) proposes generous incentives for business undertaking eligible research or experimental development work and it has administrated by the Canada Revenue Agency (CRA). Sometimes CRA don’t agree with taxpayers as to whether some particular types of work are suitable for these incentives. This may also create confusion among taxpayers into believing that the CRA is the final authority in resolving disputes on the eligibility of projects for SR&ED incentives.