Agreed, this post is nonsense. The author should consider doing research before forming & posting such opinions.
Executive compensation is not included in SR&ED. Even if you're a CEO who codes, only the time you spend coding can be claimed. The salary claimable is capped at $100K (I believe) for any major shareholders (or family members).
It is also well established that whoever owns the IP gets the SR&ED credits and foreign companies are not eligible for SR&ED.