Claim Review Manual for Research and Technology Advisors and the Revised Guide to Conducting a Scientific Research and Experimental Development Review

On May 1, 2010, Research and Technology Advisors of the Canada Revenue Agency (CRA) will begin using the Claim Review Manual. The Claim Review Manual is an internal procedures manual. It was written specifically for Research and Technology Advisors involved in the review of Scientific Research and Experimental Development (SR&ED) claims. It provides a single source of reference for review procedures relating to these claims.

The Claim Review Manual is consistent with the eight steps in the current Guide to Conducting a Scientific Research and Experimental Development Review. However, the Claim Review Manual provides Research and Technology Advisors with more detailed procedures and background information on:

• planning reviews;
• coordinating reviews with Financial Reviewers;
• conducting reviews and working with claimants during the review process;
• concluding and reporting on review results; and
• documenting reviews.

CRA is currently in the process of revising the Guide to Conducting a Scientific Research and Experimental Development Review. The revised guide will be a short version of the Claim Review Manual for the public. The revised guide will provide claimants with a description of the review process, as well as information on how Research and Technology Advisors and claimants can work together to ensure that the review process is efficient and effective.

In late April 2010, the CRA will post a draft version of the revised Guide to Conducting a Scientific Research and Experimental Development Review for stakeholder input. At that time, more details about the Claim Review Manual and the revised guide will be posted on the CRA Web site.