SR&ED Technical Review Changed (2011)

October 23, 2012 SRED

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Changes to SRED — SR&ED Technical Review Changed (2011)

At SREDucation, we’re taking the time to document all of the changes that have occurred to the SR&ED program over the years. In our “From the Archives” series, you’ll be able to see how the program has evolved since its inception in 1986. For a timeline of these events, check out the SR&ED Tax Credit page on Facebook. Stay current with the program by understanding the historical context.

SR&ED Technical Review Document & Process Updated

On July 25, 2011, the Canada Revenue Agency issued a new SR&ED Technical Review: A Guide for Claimants. It was intended to replace an older framework called Guide to Conducting a Scientific Research and Experimental Development Review, Part 1: The Technical Review. That latter document was first created in 2000.

As part of the change, the federal government invited the public to give submissions concerning their thoughts about the tax credit. Apparently, few responded: “Very few comments were received during the public consultation,” read a government notice explaining the change. Below are some specific topics in the SR&ED Technical Review changed in 2011.

SR&ED Changes

The notice listed a few substantive changes made to the new technical review guide, which was in draft form at the time:

Saying that research and technology advisors (RTAs), who are responsible for reviewing claims, will be as detailed as possible when describing issues that they find;
Informing claimants that they are not expected to revise and resubmit project information;
Telling claimants that they should tell the Canada Revenue Agency if, during a site visit, employees who are integral to the claim will be missing during the visit;
Promising claimants to give an estimated wait time if RTAs cannot finish a report within 30 days of the technical review;
Providing guidelines to discuss policy, when it is warranted in the context of the claim.

Specifically, the notice stipulates, “Clarifying when it is appropriate to discuss policy and that although it is very important to focus on the facts during a review, a discussion of the application of policy may be pertinent at certain moments during the review.”

This article is based upon a Government of Canada notice issued at the time: Message regarding The SR&ED Technical Review: A Guide for Claimants