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SR&ED Claim Review Manual Usage (2010)

SR&ED Claim Review Manual Usage (2010)

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. 

NB: the Guide to Conducting a Scientific Research and Experimental Development Review has been superseded by The SR&ED Technical Review: A Guide for Claimants as of July 25, 2011.

May 1, 2010 marked the effective date of when the Canada Revenue Agency’s research and technology advisors would begin using the SR&ED Claim Review Manual (2010). The manual is an internal procedures document that is supposed to assist these advisors with processing and evaluating SR&ED claims, and is supposed to act as a “single source of reference for review procedures” in regards to those claims.

Information for SR&ED Review

The review manual is supposed to be consistent with the steps in the Guide to Conducting a Scientific Research and Experimental Development Review.

“However,” the CRA stated, “the Claim Review Manual provides Research and Technology Advisors with more detailed procedures and background information.”

The Claim Review Manual, the CRA stated, is supposed to encompass items such as the following:

  • Planning reviews;
  • How to work through a review with a financial reviewer;
  • How to do a review while working with the claimant;
  • Documenting and wrapping up a review.

Revisions to SR&ED Review Guide Forthcoming

Additionally, the CRA said it is planning to revise the Guide to Conducting a Scientific Research and Experimental Developmental Review.

“The revised guide will be a short version of the Claim Review Manual for the public. The revised guide will provide claimants with a description of the review process, as well as information on how Research and Technology Advisors and claimants can work together to ensure that the review process is efficient and effective,” the CRA stated.

“In late April 2010, the CRA will post a draft version of the revised Guide to Conducting a Scientific Research and Experimental Development Review for stakeholder input. At that time, more details about the Claim Review Manual and the revised guide will be posted on the CRA web site.”

This article is based upon a Government of Canada notice issued at the time: Claim Review Manual for Research and Technology Advisors and the Revised Guide to Conducting a Scientific Research and Experimental Development Review.

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