We have experience representing SR&ED claimants at the objection and appeal stages. At times, we have questioned the CRA’s level of service and processes surrounding SR&ED objections. Today, the CRA published its press release entitled “CRA — Notices of Objection for SR&ED eligibility claims — Improved review process” announcing that it has implemented new SR&ED objection processes.
The CRA announced the following new features:
- Additional staff with a broad range of science and engineering expertise has been hired to provide a more specialized review of the issues under objection, and to provide for more timely reviews.
- The reviews are more in-depth, with a greater focus on addressing the SR&ED eligibility issues raised by the claimants in their Notices of Objection.
- The reviews have been expanded to provide for contact between the Agency’s SR&ED Notice of Objection advisors and the SR&ED claimants. However, it is important to note that these reviews are desk reviews and not second on-site SR&ED technical reviews.
We believe that the objection stage is a crucial stage that provides SR&ED claimants the opportunity to better understand and probe the CRA’s position, to resolve an SR&ED dispute early and — if resolution is not possible — to implement the proper factual, legal and strategic foundation for the appeal stage. We hope that the CRA’s new processes, in fact, lead to a more transparent, efficient and independent SR&ED objection process.