What kind of additional technical supporting documents are required?
Any records or documents of a technical nature generated through the course of the work can help support an SR&ED claim. These may include:
- planning documents
- documents describing project objectives
- descriptions of the problems to be solved
- resource allocation records
- documents of discussions dealing with unexpected obstacles encountered
- minutes of the meetings
- records of trial
- project notebooks
- lab notebooks
- technical drawings
- analytical results
- test records, protocols and results
- quantitative measurement data
- results of analytical and/or statistical analysis
- progress and final project reports etc.
- physical samples
Taxpayers are not expected to submit these documents with their SR&ED claim - they should be listed in the technical report, and made available to the CRA reviewer should the reviewer request to see them.
It may be impractical for the taxpayer to keep all evidence from their research - for example scrap or physical samples may require too much valuable workspace to store. In that case we recommend taking photographs of any evidential materials before disposing of them.
Please see the CRA's Guide to Supporting Technical Aspects of a SR&ED Claim for further information.