Scientific Research and Experimental Development (SR&ED) applications are as varied as the work claimed within them, meaning that different claims require different types of supporting evidence for corroboration. So how does a Research and Technology Advisor (RTA) determine just how much supporting evidence is sufficient? In our previous post, we Read more…
Sometimes, Scientific Research and Experimental Development (SR&ED) applications need to be amended. The updated Claim Review Manual (CRM) contains useful information about the Canada Revenue Agency (CRA)’s treatment of and long-standing practice regarding SR&ED amendments (post-application). This final article in our Updated CRM series will address the following topics: General Read more…
Over the years, the Canada Revenue Agency (CRA) has repeatedly faced challenges in the Tax Court of Canada regarding supporting evidence for Scientific Research & Experimental Development (SR&ED) applications. Thus, the inclusion of evidence-based policies in the new CRM is hardly a surprise. The CRM defines evidence as “anything that Read more…
The most important work carried on by Research and Technology Advisors (RTAs) is determining the eligibility of Scientific Research & Experimental Development (SR&ED) work during a claim review. With the release of the updated Claim Review Manual (CRM), the Canada Revenue Agency (CRA) has given greater insight into the claim Read more…
Our current four part series brings you highlights from the Claim Review Manual (CRM) for Research and Technology Advisors (RTAs). RTAs at the Canada Revenue Agency (CRA) use the CRM when conducting SR&ED claim reviews. We’ll be showcasing key excerpts from the CRM, including dispute resolution procedures, what to expect from on-site visits, and more. Last week, Read more…