What is the difference between an “audit” and a “review,” and why does it matter in SR&ED? If you have been notified by the Canada Revenue Agency (CRA) that your SR&ED project is being reviewed, you may wonder if your project is actually being audited. The way the terms “audit” Read more…
What have government policy changes meant for SR&ED documentation? We have previously discussed how to keep contemporaneous documentation in our posts titled “Why do I need contemporaneous documentation for SR&ED?” and “SR&ED supporting documentation – getting from point A to point B.” In this article will review the CRA’s understanding Read more…
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…
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…
On October 27, 2015, the Tax Court of Canada (TCC) delivered a ruling on software-related Scientific Research and Experimental Development (SR&ED) tax claims. In the case of ACSIS EHR (Electronic Health Record) Inc. v. The Queen, Justice Diane Campbell ruled in favour of ACSIS (allowing 100% of the claimed SR&ED expenses), arguing Read more…