I recently prepared a "SR&ED" filing (pronounced "shred") for Semacode Corporation. The idea is that the government of Canada will reimburse you for salary that you have paid to R&D workers who are doing "experimental development" -- you can get back something like 2/3rds of the qualifying salary. Here is a sample of our SRED "technical narrative". This is actual copy from the SRED claim that Semacode filed.

Selected examples from Semacode Corporation's SRED technical narrative (PDF) .

In order to make a SRED claim and get back 68% of the salaries you paid, you have to write up this technical narrative. It explains in precise detail just how and why your employees' work is experimental development. You can't just file for any old work, it has to be advancing the state of the art.

Anyway, it's all in the PDF.