Financial Claim Review Manual – Review Procedures for Financial Reviewers

SR&ED Program

 

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Financial Claim Review Manual (CRM): the following is a severed copy of the scientific research and experimental development (SR&ED) Financial Claim Review Manual which was released by the Canada Revenue Agency (CRA) for use by the public April 30, 2012.

The severed text marked "Protected – not reproduced" has been reviewed with respect to the Access to Information Act by the CRA’s Public Affairs Branch, and is considered to be exempt from release under the provisions of that legislation.

Financial CRM table of contents

Chapter 1.0: Introduction

Chapter 2.0: Overview and general information

Chapter 3.0: Guidelines for coordinated review

Chapter 4.0: Planning the review

Chapter 5.0: Conducting the detailed review

Chapter 6.0: Finalizing the review

Chapter 7.0: Appendices

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