The CRA is applying their consolidated policy to all claims under review, not just to claims filed since the release of this policy. The result for some firms filing on the basis of their previous understanding of the CRA's expectations is significant challenges in their current reviews, not only about what is eligible but also in terms of how a claim must be substantiated.
Please go to this URL to access the CRA's consolidated policy:
For CATA’s comments on the consolidated policy, please go to this URL:
For additional comment on the CRA’s new documentation requirements and their implications, please view our educational videos at:
++ Join CATA’s SR&ED Tax & Finance guidance conversations at this URL: