Research and Technology Advisors (RTAs) have new information-gathering powers within the Scientific Research and Experimental Development (SR&ED) program. While our last blog post dealt with the newly specified avenues for access to information by claimants, this article discusses additions to the Claim Review Manual (CRM) that grant RTAs with more access Read more…
As another year draws to a close, we here at SREDucation want to wish you a very safe and happy holiday season. We’d also like to say a big thank you for visiting SREDucation.ca throughout 2015! It’s been an eventful year, with changes that have already impacted the Scientific Research Read more…
One particular concern that claimants have with the Scientific Research and Experimental Development (SR&ED) program has always been access to information regarding their claims, as well as greater transparency regarding information in their tax file. These concerns may partly be laid to rest with the updated sections of the CRM for RTAs that Read more…
One addition to the April 2015 revision of the Claim Review Manual (CRM) for Research and Technology Advisors (RTAs) is additional information regarding the treatment of first time claimants (FTCs). This service is similar — but not identical to — the First Time Claimant’s Advisory Service (FTCAS) offered under the Scientific Research and Experimental Read more…
As of April 21, 2015, there have been significant revisions made to the Claim Review Manual (CRM) for Research and Technology Advisors (RTAs). Several of these changes have been incorporated to clarify Canada Revenue Agency (CRA) guidelines regarding compliance issues, while others have been used to include further information on Read more…