What happens after I file a claim?
A CRA Science Reviewer and Financial Reviewer will review your claim to see if they can process it as filed. If they can process your claim as is, they will reduce your taxes payable or, if applicable, issue a cheque to you. If they cannot process your claim as is, they may request more information or ask to visit your site.
If you are claiming for the first time, the CRA may ask to meet with you to further clarify what kinds of expenditures you can claim, discuss how to present your claim, answer your questions, and help ensure that all your work that qualifies has in fact been claimed.
Reference: the CRA's brochure Refunds for Small Business R&D