Publications
Both Gary Bateman and Earl Viner are respected and published authorities on issues relating to SR & ED. Below are some of their published works
Guide to the Taxation of R&D Expenses
Gary Bateman, P.Eng., M.B.A., C.A.
Available through Thomson Carswell
A groundbreaking, in-depth handbook that guides the reader through all the Canada Revenue Agency procedures for filing a research and development expense claim. The Guide offers Canadian tax practitioners access to crucial insights and strategies, from an author with many years of direct experience in this area. This unique desktop reference brings together all of the relevant R&D policies and procedures of the government of Canada. It not only explains the tax aspects of the R&D claim, but also guides you, step-by-step, through the technical documentation necessary to support the claim. The guide includes a Provincial Incentives chapter that describes the programs in place for each province to encourage R&D initiatives through tax incentives.
Scientific Research and Experimental Development Program:
A Practical Guide (Second Edition)
Andrew A. Fyfe, Thomas E. McDonnell, Earl Viner
This book gives the people who conduct research and development, and the people responsible for managing research programs, the information they need to take full advantage of the Program. It is a conceptual overview of the Program, a practical guide to identifying and describing qualifying research projects, and a handbook on preparing and processing a claim for benefits under the Program.