Courtesy of MEUK:
This diagram illustrates the frustration managers may experience when they do not manage a SR&ED process intelligently. You can see more details about the software that MEUK offers to avoid this conundrum in this report:
http://www.meuk.net/pdfs/webinars/MEUK%20Webinar%20-2006%20SR&ED%20DETAILED%20notes%20pages.pdf
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