CRA Website
http://www.cra-arc.gc.ca/menu-eng.html

CRA T4088 – SR&ED Expenditures Claim – Guide to Form T661
http://www.cra-arc.gc.ca/E/pub/tg/t4088/

CRA December 2012 CRA Policy Statements

Policies on Eligibility of SR&ED expenditures

Policies on SR&ED expenditures and the calculation of SR&ED ITCs