Tax Memo: SR&ED Investment Tax Credit Claims: Making the CRA’s Revised Procedures Work

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To process Scientific Research and Experimental Development (SR&ED) claims more efficiently, the Canada Revenue Agency (CRA) has changed its process from the time a SR&ED claim arrives at a taxation centre (TC) till it is referred to the region's Coordinating Tax Services Office (CTSO). Based on strict guidelines, initial completeness checks and preliminary assessment of the files are now carried out by TC staff (rather than the CTSO).