SR&ED From The Shed: Episode 5 - All In?

The "All of Substantially All" (ASA) principle is an example of the reasonability of the CRA when it comes to SR&ED. It is extremely difficult to prove that every minute of a resource's time, be they employee or contractor, is related to SR&ED. In this episode of SR&ED From The Shed we discuss the ASA principle and how it helps overcome this difficulty and, while evidence of a resource being SUBSTANTIALLY ALL dedicated to SR&ED is necessary, if one can substantiate 90% or more one might consider applying this principle.