The article isn't saying you can claim executive compensation for SR&ED. He's saying that the SR&ED tiers are tied to net profits, which executive compensation counts against. So you can increase CEO pay to push more of your profits into higher SR&ED tiers.

And what the rest of us are saying is that executive compensation is excluded from the computation of net profits (when calculating net profits for SRED purposes) except to the extent that the executive's compensation directly relates to SRED activities (i.e., R&D, etc.). The idea behind the exception being not to penalize small companies where the major R&D driver may also be an executive.

Any evidence for that? The link he provided simply says that executive compensation doesn't count as SR&ED expenditures for the purpose of determining the amount of R&D expenditure that qualifies for reimbursement. So far as I can tell, it says nothing about the definition of net income, and the definition of net income for the purpose of the qualifying income limit is simply the normal taxation one that allows you to deduct executive pay.

You are incorrect.