Increasingly you get led down an endless paper trail of showing documentation, code reviews & ccra is now in the business of sicking auditors on claims to aggressively deny them. Wasted time & headaches.

This has not been my experience at all, over the past few years.

Go to an info session to find out exactly what CRA's eligibility rules are. It is not that difficult to apply. Generally I have found their attitude to be "the money is there and we really want to give it to you -- because it comes from the taxpayer we just need to do due diligence that what you are claiming is in accordance with the tax act"