Yeah, no question that investor pressure to submit all of this inappropriate work is a big problem in and of itself. It is, as you say, a good program, and I'v

Yeah, no question that investor pressure to submit all of this inappropriate work is a big problem in and of itself. It is, as you say, a good program, and I've had fairly reasonable experiences with it when the company in question was 1) well prepared and good about documentation the work. This is the part where a lot of people trip, because you want to document not just how time is spent but on how what it is spent on relates to the larger R&D goals and 2) Doing work that truly does look SR&ED worthy. This is where third parties seem to specialize in dressing up mundane stuff as ground-breaking science, and why auditors seem to increasingly key in on companies using their services.