From the desk of Russ Roberts, Sr. VP, Advocacy, CATAAlliance:
Historically, a large number of claims have been identified and prepared very close to the 18 month deadline. These claims have proven to be particularly problematic, because they are often poorly supported when the individuals involved did not recognize their development work as SR&ED and document it accordingly. Given the CRA's increased focus on documentation and penalties, this problem can only likely increase for claimants of “found” SR&ED where the documentation is considered to be problematic.
Also, no change can be made to an SR&ED claim after the SR&ED reporting deadline.
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