Development DEPT-DEV Sales & Marketing DEPT-SALES Admin & Operations DEPT-ADMIN Hosting Operations DEPT-HOSTING T4 Dev Salary — full proxy SRED-T4-DEV-SALARY Specified Employee Salary — 75% cap SRED-SPECIFIED-EMPLOYEE Contractor CA Arm's Length — 80% eligible SRED-CONTRACTOR-CA-ARM-LENGTH Contractor CA Non-Arm's Length SRED-CONTRACTOR-CA-NON-ARM-LENGTH Materials Consumed in R&D SRED-MATERIALS-CONSUMED Overhead Proxy Basis (direct labour basis) SRED-OVERHEAD-PROXY-BASIS Not Eligible (default) NOT-ELIGIBLE