To help potential clients’ improve their SR&ED claim preparation processes, we offer a free, independent review service which helps companies who have had SR&ED claims rejected or substantially reduced identify:

- The CRA’s basis for rejection or reduction;

- Aspects of the SR&ED claim preparation process which led to the rejection or reduction, if they exist;

- Strategies for ensuring that future SR&ED claims are resolved predictably; and

- An estimate of the Scope of Maximization (of the SR&ED incentives) for the company (which includes an assessment about whether or not previous SR&ED claims have been maximized).

Our SR&ED Claim Review Process
Our Independent Review is a proprietarily developed analysis which examines a company’s previous SR&ED claims, the history of correspondence between the company and the CRA, the company’s research and development environment and future plans. 

We analyze the information, described above, along four lines presented below.  This analysis is summarized and presented in our Independent Review Report.      

1) Technological Merit – This analysis involves examining the nature of the research and development work engaged in and comparing it to specific aspects of the SR&ED legislation (as stipulated in the Income Tax Act and CRA guidance documents) to determine the extent to which a legislative basis exists to claim a given project as SR&ED eligible.   In the majority of circumstances where SR&ED claims have been denied or reduced, the legislative basis for claiming SR&ED incentives was not communicated with the efficacy and precision required in the T661 Technical Report.   

2) Legislative Connectivity - This analysis involves comparing the arguments presented in the T661 Technical Report with the specific aspects of the SR&ED legislation identified in the first analysis, to determine the report’s strength of argumentation.

3) Technical Compliance - This analysis involves reviewing the SR&ED     submission and supporting documentation to identify any errors or omissions in compliance with the CRA’s submission guidelines.

4) Expenditure Justification – This analysis involves examining the expenditures claimed as SR&ED eligible and comparing them to what the legislative basis allows and what the CRA’s reviewers typically allow for similar development work.  

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