Once the claim is filed (within 18 months of the
corporation’s year-end…..NO exceptions), CRA processes it. The initial review
is a computer assisted one that assigns a risk assessment score based on the
wording and financial info provided. That will determine if a further review
will take place. A further review might
be someone at the Taxation Centre looking at it and deciding that the answer to
the flagged concern is obvious, or it may be referred to a District Taxation
Office for review by field agents.
The technical side of the claim is subject to review
by a Research and Technology Advisor,
known as an RTA. The financial part of the claim is reviewable by a Financial Reviewer, or FR. Often the review will be a co-ordinated
review which means they both show up at the claimant’s place of business to
make comments and ask questions. Sometimes one of these reviewers will also
bring their supervisor, and it can happen that both supervisors attend. If a
supervisor attends the site meeting, that is usually predictive of a denial of
the claim.
A first-time claimant will often receive a visit under
CRA’s FTCAS service. FTCAS is First Time
Claimant Advisory Service. This is usually mainly educational: the claimant
learns more about the SR&ED program and the reviewers learn more about the
ongoing operations of the claimant. An FTCAS visit normally means that the
claim has been approved already.
CRA reviewers tend to be cordial and even quite
friendly. Friendliness is not to be
interpreted as favor. They know it’s not
a bad idea to pet the cow when you milk her.
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