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Claim Review Manual for Research and Technology Advisors

SR&ED Program

The Claim Review Manual (CRM) cancelled and replaced The Guide to Conducting a SR&ED Review and Directive 2004-03 SR&ED Reports and was effective as of June 1, 2010.

Changes to the Claim Review Manual for Research and Technology Advisors

Reasons for revision

This revision accommodates a recently announced service and the Eligibility of Work for SR&ED Investment Tax Credits Policy.

Revision overview

The First-Time Claimant Advisory Service (FTCAS), which was announced in Economic Action Plan 2013, was made available publicly on January 1, 2014. The Eligibility of Work for SR&ED Investment Tax Credits Policy was released on December 19, 2012.

This revision includes modifications and updates to reflect these changes as well as clarification and simplification of certain topics. The text of this document has been revised; see Appendix B.1.1 Explanation of changes.