Recently, the CRA has appeared to increase it's scrutiny on SR&ED claimants based on one basic challenge claiming that they "do not see the technological advancement." For more details, see the newsletter below:
MEUK Newsletter 2010-2
The concept of “traditional vs. proxy overhead” is a complicated one. Page 6 of the document below describes how the allocation could be done.
SR&ED Overhead allocation options and methods
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