What was found
(CAN) EARLY IN THE INVESTIGATION OF THIS INCIDENT, IT WAS DECIDED THAT THIS DID NOT MEET THE REQUIREMENTS NECESSARY TO SUBMIT AN SDR, HOWEVER WE HAVE CHOSEN TO SUBMIT IT. THREE MINUTES AFTER REACHING CRUSE ALTITUDE (14000 FT), AN ELECTRICAL FIRE ODOR WAS NOTICED IN THE COCKPIT. AN EMERGENCY WAS DECLARED AND THE AIRCRAFT RETURNED TO DEPARTURE AIRPORT WITHOUT FURTHER INCIDENT. MAINTENANCE INSPECTED THE AIRCRAFT AND FOUND A BURNT RESISTOR (PART NUMBER 361226) IN THE OVERHEAD PANEL RESISTOR CLUSTER. THE BURNT RESISTOR IS PART OF THE ENGINE INSTRUMENT PANEL LIGHTING SYSTEM. THE RESISTOR WAS REPLACED AND THE AIRCRAFT RETURNED TO SERVICE.