Export Development Canada (EDC) is hoping to make it easier for exporting firms to invest in R&D by providing loan guarantees from banks against scientific research and experimental development (SR&ED) tax credits. Firms performing eligible R&D can now receive advances against their SR&ED tax refund. In other developments, the Office of the Taxpayers' Ombudsman is reviewing the SR&ED program to determine whether it is being administered fairly and whether second reviews of the technical aspects of SR&ED submissions are being provided....