A Practical Guide to SR&ED in 2011 - CCH Canadian
A Practical Guide to SR&ED in 2011 - CCH Canadian
A Practical Guide to SR&ED in 2011 - CCH Canadian
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Recent Developments• New CRA Claim Review Manual• CRM released <strong>in</strong> June 2010 <strong>to</strong> replace previous technical reviewguidel<strong>in</strong>es, “<strong>Guide</strong> <strong>to</strong> Conduct<strong>in</strong>g a SR&<strong>ED</strong> Review, Part 1: TheTechnical Review” (cancelled as of June 1, 2010).• The CRM is <strong>in</strong>tended <strong>to</strong>:– Enhance the consistency of the review process– Detail the policies and procedures <strong>to</strong> be followed by a CRAtechnical reviewer (RTA)– Outl<strong>in</strong>e what claimants can expect and how they can assist theprocess– Policy <strong>in</strong>terpretation is not covered –IC86‐4R3 is referenced forpolicy questions
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