I read over all the briefings and the new CRA guide, and listened in on a conference call organized by Deloitte, and can't see how the much ballyhooed changes to the SR&ED form will have much of an effect on startups.

My conclusion was that the application form is still a pain in the neck, but no more so now than in previous years.

I've written more on my blog, but "no big woop" is an adequate three-word summary.