The fundamentals of it are that you need to be seeking technological advancement through scientific research or experimental development that is done via systematic experimentation or analysis.
One of the concerns many people have about filing the SRED claim is the amount of time they will have to spend. It would be misleading to say that you would not notice the demand on your schedule. It DOES take time, but it can be minimized.
The SRED program is administered by CRA because it is the Income Tax Act of Canada that gives the program its authority.