It's not a strict calculation of "how much is development time". For things like IRAP, the time spent has to be cataloged against a specific R&D project you've

It's not a strict calculation of "how much is development time". For things like IRAP, the time spent has to be cataloged against a specific R&D project you've received the grant for. For SR&ED, you will be laughed at for claiming 100% of an engineers time. There's a chasm between SR&ED being "easy" with less than 5 people and when you have enough "operations people" to make this "easy again"; I would bet that most companies don't have the operations resources until they are well over 50 people. At 50+ people, you're past the point where these grants can have the most impact.