Comments requested on "The SR&ED Technical Review: A Guide for Claimants (draft)"

The SR&ED Technical Review: A Guide for claimants (Draft)

Date: June 2010

Below, you will find:

• An explanation of The SR&ED Technical Review: A Guide for claimants (Draft)
• A link to The SR&ED Technical Review: A Guide for claimants (Draft); and
• How you can provide your comments.

The SR&ED Technical Review: A Guide for claimants (Draft) and The Claim Review Manual

The SR&ED Technical Review: A Guide for Claimants (Draft) is a concise version of a new SR&ED internal procedures manual for Research and Technology Advisors, called the Claim Review Manual.

Effective June 1, 2010, The SR&ED Technical Review: A Guide for Claimants (Draft) and the Claim Review Manual cancel and replace the Guide to Conducting a Scientific Research and Experimental Development Review Part 1: The Technical Review dated January 14, 2000.

The Claim Review Manual is written for Research and Technology Advisors (RTAs) and outlines their requirements concerning review procedures. The SR&ED Technical Review: A Guide for Claimants (Draft) is a concise version of The Claim Review Manual. However, it is written from the perspective of the claimants who would like an overview of the claim review process to help them better prepare for the technical review.

The SR&ED Technical Review: A Guide for Claimants (Draft):

1. summarizes the procedural steps that an RTA is expected to follow in completing a technical review, when a claim is selected for a detailed technical review;
2. outlines how RTAs will work with claimants and how claimants can work with RTAs during the review process; and
3. identifies best practices that claimants and RTAs can adopt to ease the review process.

How you can provide your comments

To ensure the broadest possible consultation prior to finalizing The SR&ED Technical Review: A Guide for Claimants (Draft), we are inviting your comments on it. In particular, we would like to know:

• if the Guide is helpful for claimants who have to prepare for a technical review, or if not, what could be done to improve it; and
• if there are other best practices that can be included in the Guide so that RTAs and claimants can work together to make the technical review process more effective and efficient.

You may send your comments to the CRA by August 1, 2010 at the following email address: sred-rsde@cra.gc.ca.

We will consider all suggestions, but we will not be responding to individual submissions. Please ensure that your comments are specific, pertinent to the document in question and concise.

Any questions related to the Claim Review Manual can be directed to SR&ED contacts.