Developments: Scientific Research and Experimental Development (SR&ED) — Administrative Second Review

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If a challenge arises during the SR&ED technical and/or financial review of a claim, claimants have resources to help them deal with any concerns quickly. One example is Application Policy SR&ED 2000-02R: Guidelines for Resolving Claimants' SR&ED Concerns, which reinforces the roles and responsibilities of all parties involved in an SR&ED claim review.

This Developments issue also provides guidance for claimants facing any issues during the claim review process. Download the PDF below to learn the three-step process.

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