There's a lot of back and forth within the chamber community about the value of SR and ED, and whether that's the appropriate tool for research and development funding. I'm going to leave that part of it alone, and just speak to the criteria and the application of the criteria.
The feedback that I have from most businesses is that they've moved away from using SR and ED credits, because there is no guarantee they will actually be able to realize the credits that they're applying for, because it's applied differently by CRA depending on which agent is reviewing their material.
It's less a question of about how complicated it is and more a question of about we can't rely on it.