New Service Standards
On April 1, 2018, the Canada Revenue Agency (CRA) updated its service standards for processing scientific research and experimental development (SR&ED) tax credit claims. The new standards provide clearer information about the time needed to complete a detailed review/audit of a claim. They also give a better estimate of the average processing time for most SR&ED claims that do not require additional review/audit.
Our new service standards
As of April 1, 2018, the SR&ED program has the following service standards for processing SR&ED claims:
- All claims which have been accepted as filed will be processed within 60 calendar days of the date we receive a complete claim.
- Refundable claims selected for review/audit will be completed within 180 calendar days of the date we receive a complete claim.
Our target is to meet these standards 90% of the time.
What has changed?
Previously, the CRA reported the average processing time for all claims, including claims that were selected for review/audit and those that were not. The new service standards report on each of these situations separately. This provides businesses with a more accurate estimate of how much time it will take to process their claim.
The CRA no longer reports service standards for non-refundable claims that are selected for review/audit. When a non-refundable claim is selected for review/audit, it will be processed as filed and will be subject to review/audit up to the legislated statute barred date for a given income tax return.
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