Report by Paul Daniel Muller -- review of the SR&ED Program for the Minister of Revenue: Unredacted version released by the Dept of Finance under Access to Information: CATAAlliance
November 24, 2014

This is an interesting and thoughtful perspective containing many comments that are still relevant today.

This report was completed in November 2009.  When it was released to the then Minister of Revenue Jean-Pierre Blackburn his assistant assured us that the Minister found the report significant, that actions were merited, and that he would release it to promote discussion.  Many of you met with Mr. Muller and provided input to this report.  We find it to be a very interesting, third party review, highlighting many issues that we are still discussing. 

Subsequent Ministers chose not release the report.  Why?  Its release could have encouraged a more productive dialogue. 

Our read of the report is that it was influential, raised questions about the growth of the program, the lack of quality control, consistency, the management structure, the need for a more effective dispute resolution process, the role and use of practitioners, and more.  

To review, please go to 

Included with this link is CRA's action plan.  While dated 2013, it reflects earlier actions.

++ Action Items: Please provide your comments and guidance on SR&ED & related innovation incentives at our moderated SRED/Innovation Social Media Group found at this URL:

Also note the dates and agenda for our planned Innovation Forum at this URL: