After you claim

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Processing time

Your SR&ED claim will generally be processed within 60 calendar days of the date we receive your completed claim and your income tax return for the year.

Refundable claims selected for review will generally be completed within 180 calendar days of the date we receive your completed claim.

For detailed information about processing times, review the SR&ED program service standards.

Check the status of your claim

If your claim is accepted as filed, you will be notified on your Notice of assessment or reassessment.

If you haven’t heard from the CRA after 60 days of submitting your claim, you can contact us to check your claim status.

Submit information before the deadline

If the CRA contacts you because your claim is incomplete, you must submit the missing information before the SR&ED reporting deadline.

If the reporting deadline has passed, the CRA will not accept any additional information, and the SR&ED expenditures and related ITC will be lost.

If your claim needs advisory support

If this is your first SR&ED claim or you haven’t submitted a claim in the last 3 years, you may be selected for the First-Time Claimant Advisory Service.

This mandatory service provides you with recommendations and guidance to support future claims.

For more information about the service, refer to the page First-Time Claimant Advisory Service.

If your claim needs a review

Some claims may be selected for further review. The purpose of a review is to gather the necessary information for the CRA to make a decision about a claim.

If your claim requires a review, it’s because the CRA requires further information about the work or expenditures being claimed.

In some cases, the CRA may request an on-site or virtual meeting to ask further questions or clarify details. You may be asked to provide supporting records to help reviewers understand the work done, and how expenses associated with the work were determined.

We recommend senior technical and financial personnel be available to provide in-depth knowledge of the work and the company’s finances.

The review may result in adjustments to your claim. We will provide you with a report outlining the outcome.

For detailed information about the technical review, refer to The SR&ED Technical Review: A Guide for Claimants.

If you have concerns during your review, first speak to the Research and Technology Advisor and/or Financial Reviewer reviewing your claim. If your concern is still not resolved, then contact the Research and Technology Manager and/or Financial Review Manager. For further details, refer to Guidelines for resolving claimants’ SR&ED concerns.

Disagreeing with our decision

After the CRA's decision on your SR&ED claim or claim review has been made, you still have options if you disagree.

You have the right to object to the CRA’s decision. You may file an objection up to 90 days from the date of your Notice of assessment or reassessment.

For more information about filing an objection, refer to the page Resolving disputes.

If you don’t agree with the CRA’s decision on your objection, you may then file an appeal.

For more information about the objection and appeals processes, refer to the page Objections and appeal rights under the Income Tax Act.

Get support after you claim

Review publication

The SR&ED Technical Review: A Guide for Claimants

Contact us

Call us if you have any questions about your SR&ED claim or how we process claims.

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