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Addressing SR&ED Claim Concerns (2005)

Addressing SR&ED Claim Concerns (2005)

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 it’s 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.

On June 30, 2005, the Canada Revenue Agency released guidelines on how to deal with SR&ED concerns raised by claimants.

“The Canada Revenue Agency (CRA) is committed to providing fair treatment to all claimants of the Scientific Research and Experimental Development (SR&ED) tax incentive program,” stated an application policy released at the time.

“In keeping with this commitment, guidelines have been established to ensure that SR&ED claimants’ concerns are addressed in a fair and timely manner.

SR&ED Roles and Responsibilities

Among other things, the application policy clearly defined in a detailed list what each party is responsible for. These parties included the claimant, research and technology advisor and financial reviewer.  While saying that the advisor and reviewer were responsible for timely application of policy when addressing SR&ED claims, the notice also pointed to the individual responsibility of claimants to know the program requirements.

“The effective processing of an SR&ED claim requires open communication and cooperation between the claimant, the Research and Technology Advisor and the Financial Reviewer,” the notice stated.

Addressing SR&ED Claim Concerns

For claimants, the government also published a suggested resolution process when it comes to concerns with a SR&ED review. Steps outlined included:

  • Step 1: Talking to the research and technology advisor, or the financial reviewer. “Issues often arise because of a misunderstanding of the facts of the claim, or a lack of information.”
  • Step 2: Talking to the manager of these people, specifically, the research and technology manager and/or financial review manager. “Open and direct communication between all parties is encouraged to avoid any misunderstandings.”
  • Step 3: Requesting an administrative review, which is usually done by the SR&ED assistant director. This will determine “whether the SR&ED technical and financial reviews were consistent with the current SR&ED legislation, application policies, and guidance documents; and the claimant was given due process.” The decision can also be appealed.

This article is based upon a Government of Canada application policy issued at the time: Application Policy: Guidelines for resolving claimants’ SR&ED concerns.

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