You're welcome. What's funny is that my accountants are in the same building where that program is administered (different floor, though), but I discovered it before they did.
I don't think I'd personally have big deductions for this past year, but if I restructure my spending for future years as I develop content, they should be qualifying expenditures (one can seek a ruling in advance, to be extra sure).
If you are an owner-manager of your corporation, salary you pay yourself is NOT arms-length, and thus doesn't qualify for the tax credit. But, marketing (can one say "AdWords"??), distribution costs (webhosting??), and other content creation costs would appear to be eligible. Since a website is dynamic and updated often, you can have multiple versions, e.g. version 1.0 on June 1, 2005, version 2.0 on March 1, 2006, etc., and perhaps qualify multiple times for the credits, although one should talk to them to be sure (that's what the guy I was talking to said, but I wouldn't take it for gospel --- best to review the documents carefully with your beancounters).