Administrative Guidelines for Software Development

These guidelines were initiated by the review of SR&ED in the field of information technology, announced in the 1995 federal budget. Public consultations were held by Revenue Canada and the Department of Finance Canada in the fall of 1995. Based on recommendations received, the starting point for drafting this document was Appendix B.1 of Information Circular 86-4R2, Scientific Research and Experimental Development, combined with Part 6 of Information Circular 86-4R3.

Several draft versions were prepared in late 1995 and the first half of 1996, and were reviewed by, among others, a committee representing Revenue Canada, the Department of Finance Canada, Industry Canada, and the National Research Council (NRC), as well as by a panel of experts, including members nominated by the Canadian Advanced Technology Association (CATA) and the Information Technology Association of Canada (ITAC) and consisting of:

W. Morven Gentleman, Ph.D., Institute for Information
Technology, NRC;
George Hare, Ph.D., George Hare & Associates Inc.;
Gord Harris, Amarok Systems Inc.;
Peter Jordan, Microstar Software Inc.;
Jeffrey Laks, Newbridge Networks Corporation; and
Ian U. Reid, Sierra Systems Consultants Inc.

CATA, ITAC, numerous individual companies, organizations, and individuals have also contributed their ideas and time throughout this process.

A draft of this document was distributed widely for public comment during June and July 1996. The submissions received have been considered in drafting the present guidelines.