Effective July 1st 2010 the RTA’s (Research and Technology Advisors) of the CRA (Canada Revenue Agency) will begin using the Claim Review Manual when conducting research and technical audits. When a applicant’s claim is reviewed, it will be subjected to the Guide to Conducting a Scientific Research and Experimental Development Review Part 1: The Technical Review. While the new Claim Review Manual is fairly consistent with the procedures of the previous manual for RTA’s, it is more detailed in certain aspects.
With the new auditing procedures you can be expected to work more closely with the RTA prior to and throughout the review process. The new manual also promotes greater co-ordination with the financial reviewers. Clearer timelines and clearer expectations of the claimant can also be expected. Financial and technical reviewers will communicate simultaneously so that the final results are far more concise than ever before. These new policies will be much more detailed than before. SR&ED claims will in turn need to be more detailed and concise and further supporting documentation will be required.