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What will the CRA typically look at during their review?

An SR&ED claim review takes place along two tracks:

  1. The work is evaluated by a CRA science advisor (and possibly a consultant) to determine if it meets the criteria to be eligible as scientific research and experimental development.
  2. The costs associated with the projects are reviewed by a CRA financial reviewer to ensure they are eligible as SR&ED expenditures.

The review process will usually consist of some combination of the following steps:

  1. Analyze all the relevant information submitted as part of the SR&ED claim,
  2. Determine the scope of the technical portion of the SR&ED review - some or all of the projects submitted in the claim may be reviewed in detail.
  3. Request for Information - it may be necessary to ask the claimant to clarify details regarding the work outlined in the claim.
  4. Consultants - a consultant may be contracted by the CRA to provide an opinion on the eligibility of a claim.
  5. Site visit or interview - a visit to the claimant may be required to obtain more information.

More details about the SR&ED review process can be found in the CRA's Guide to Conducting a SR&ED Review.