The Canada Revenue Agency has published new Guidelines on the Eligibility of Work for Scientific Research and Experimental Development (SR&ED) Tax Incentives. The new guidelines, dated 13 August 2021, replace the Eligibility of Work for SR&ED Investment Tax Credits Policy to provide clearer and simpler information about how SR&ED work is defined under the Income Tax Act, which is meant to make it easier for businesses to assess whether their work is eligible for SR&ED tax in…