Find out how the CRA evaluates your SR&ED claim

Discover how the Canada Revenue Agency (CRA) assesses your Scientific Research and Experimental Development (SR&ED) claims. Our Director of Operational Performance in Toronto, Jonathan Irwin, will provide you with all the information about CRA's evaluation process for your SR&ED claim.

The CRA employs five crucial questions to determine SR&ED eligibility:

○ Was there a scientific or technological uncertainty?

○ Did the effort involve formulating hypotheses specifically aimed at reducing or eliminating that uncertainty?

○ Was the overall approach adopted consistent with a systematic investigation or search, including formulating and testing hypotheses through experiments or analysis?

○ Was the overall approach undertaken for the purpose of achieving a scientific or technological advancement?

○ Was a record of the hypotheses tested and the results kept as the work progressed?

In our video, you'll learn more about these five key questions. Watch it to stay up to date on CRA's evaluation process for SR&ED claims.

Enhance your understanding of this critical process with Leyton Canada.