Update: Scientific Research and Experimental Development (SR&ED) tax credit program

The review of the Scientific Research and Experimental Development (SR&ED) tax credit program issue is now at the evaluation stage. We would like to thank everyone who took the time to provide their comments.

We are currently evaluating the Scientific Research and Experimental Development (SR&ED) tax credit program using the comments we have received. The preliminary objectives of this enquiry are to determine whether the CRA is administering the SR&ED program fairly with respect to:

• The recent changes to the application forms and procedures for the SR&ED program - were they communicated appropriately to taxpayers?
• The options for a taxpayer or authorized representative to receive a second opinion on the technical aspects of their SR&ED submissions.

These objectives may be refined in the course of our enquiry and additional issues may be added.