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When does an SR&ED claim need to be filed in order for the CRA to review and advise the claimant of any deficiencies in the claim?

The CRA has stated (in Application Policy SR&ED 2004-02):

"If an SR&ED claim is filed within 90 days before the reporting deadline, the CRA should have sufficient time to conduct a review to determine whether or not the claim meets the filing requirements and to advise the claimant of any deficiencies in the claim."

As a result we highly recommend that taxpayers submit their claims no later than 15 months after the company's year-end.