Canada has fundamentally shifted its posture on defence, as what was once treated as a procurement function (a slow, bureaucratic necessity) is now positioned as a pillar of national industrial strategy, economic sovereignty, and allied export capacity. 

For innovative businesses in the defence and aerospace sector, the implications are significant, and (critically) these new programs are designed to stack alongside Canada's existing flagship R&D incentive (SR&ED) not replace it. In fact, recent enhancements to SR&ED have made it more valuable for exactly the kinds of capital-intensive, technology-intensive work that defence and aerospace companies perform. 

https://www.boast.ai/en-ca/blog/sr-ed/canadas-new-defence-industrial-strategy-a-guide-for-aerospace-and-defence-innovators