After you submit your claim - Claim the SR&ED investment tax credit
After you submit your claim
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When your claim will be processed
Claims which have been accepted as filed will generally be processed within 60 calendar days of the date we receive a complete claim filed with the income tax return for the tax year.
Refundable claims selected for a detailed review will generally be completed within 180 calendar days of the date we receive a complete claim.
Success rate and delays in processing claims
The Canada Revenue Agency’s (CRA) annual results are published in its Departmental Results Reports. The CRA’s success in meeting the standards is measured by the percentage of claims processed within the standards. CRA processing time is the number of calendar days it takes for the CRA to process a claim from the time a complete claim is filed to the time the review/audit is finished, not including delays outside of the CRA's control.
Situations outside of the CRA's control that may lead to delays in processing SR&ED claims include:
- an incomplete claim is filed
- an SR&ED claim is filed without the associated income tax return
- cases where there is no communication in response to the CRA's requests for information or to a CRA proposal letter
- cases where the claimant postpones or is unable to schedule meetings with the CRA
- cases where a CRA review/audit of a previous-year SR&ED claim affects a current-year claim
SR&ED virtual service visit
The SR&ED Program is offering a new virtual service for claimants that provides an opportunity to meet with a Canada Revenue Agency SR&ED representative.
If your claim is selected for review
If your claim is selected for a detailed review, CRA reviewers will contact you. They will speak with your technical and financial staff directly involved in the SR&ED claim and review documents and other supporting evidence that substantiate your claim. The research and technology advisor evaluates the claimed work to see if it meets the definition of SR&ED. The financial reviewer examines the costs associated with the claimed work to make sure that they are allowable SR&ED expenditures. The CRA’s reviewers verify that you receive the SR&ED tax incentives you are entitled to. Open communication between you and the CRA reviewers will help all parties know what to expect during the review process.
A detailed review usually consists of the following three basic steps:
- preparing and planning
- conducting the review
- communicating, reporting and finalizing the results
The SR&ED Technical Review: A Guide for Claimants explains the claim review process to help you to better prepare for a review of the SR&ED work performed in the year or if you disagree with the decision of the reviewers.
Disagreeing with our decision
If you disagree with the CRA's decision, you still have options:
Filing an objection
When the SR&ED review is completed and the reports are finalized, the CRA will inform you of the SR&ED expenditures and investment tax credits allowed or disallowed. This may result in an assessment or reassessment of your tax return.
If you feel that the facts have been misinterpreted or the law has been applied incorrectly, you have the right to object to most decisions by filing a notice of objection with the CRA.
You have up to 90 days from the date of the notice of assessment or reassessment to file an objection that explains the reasons for the objection and outlines all the relevant facts.
For more information about this process, see Resolving disputes.
Filing an appeal
If your concerns have not been resolved, you can then appeal the assessment.
Find out more about the objection and appeals processes, including how to file a notice of objection, at Objections and Appeals.
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