Ask HN: SR&ED – Can I use it for my goals as a dev?

There is a Scientific Research and Experimental Development (SR&ED) tax credit in Canada that my employer wants to use.

I want to create more open source libraries. Is there any benefit or penalty for developing open source tools with respect to getting this tax credit?

Would they look at the organizations NPM/Gitlab/Github contributions favourably when deciding whether a company is eligible for this tex credit?