SR&ED Service Standards

The objective of the SR&ED program is to deliver the SR&ED tax credit in a timely, consistent, and predictable manner, while encouraging research and development (R&D) performers to prepare their claims in compliance with tax laws, policies, and procedures.

Our service standards

The SR&ED program has the following service standards for processing SR&ED claims:

• refundable claims - 120 calendar days from receipt of a complete claim
• non-refundable claims - 365 calendar days from receipt of a complete claim
• claimant-requested adjustments to refundable claims - 240 calendar days from receipt of a complete claim
• claimant-requested adjustments to non-refundable claims - 365 calendar days from receipt of a complete claim

Our commitment to you

The SR&ED program is committed to meeting these service standards at least 90% of the time.

Our success rate

Our annual results are published in the CRA's Annual Report to Parliament. Our success in meeting these standards is measured by the percentage of files processed within the standard. CRA processing time is the number of calendar days it takes for the CRA to process claims from the time a complete claim is filed to the time the review is complete excluding delays outside of the CRA's control.

The table below shows our results for the current fiscal year up to the end of the last completed quarter. The first column outlines the percentage of claims where the service standards are met in relation to CRA processing time. The second column outlines the CRA's average claim processing time in days. The third column outlines the average number of days associated with delays outside of the CRA's control. The fourth column outlines the total claim processing time.

Situations that may lead to delays outside of the CRA's control include:

• Filing an incomplete claim
• Filing an SR&ED claim without filing the associated income tax return
• Not filing a claim at the appropriate tax centre or filing a claim at a tax services office
• Being unable to respond to CRA's requests for information in a timely manner
• Postponement or inability to schedule meetings with the CRA
• Being unable to respond in a timely manner to a proposal letter sent by the CRA
• Reviews of prior year SR&ED claims impacting the review of the current year claim
• Modification to a claim during the course of a review
• Requests by claimants that the review of their claim be delayed

Success Rate and Average Processing Times

April 1, 2011 to December 31, 2011

* The average days within CRA's control and the average days outside CRA's control may not add up to the Total Average time due to rounding.