Daily Archives: June 23, 2016


SR&ED and the Administrative Review

On May 30, the CRA announced a new form, known as the RC532¬†with an eye towards improving the SR&ED administrative review process. The CRA hopes that this form with help monitor and track SR&ED reviews (for the purpose of training and policy clarification), making reviews more consistent. The form itself is straightforward and does make the filing a request for an administrative review somewhat simpler. The claimant is now (1) asked to explain the nature of the concern, (2) whether these concerns were brought to the attention of the reviewer and (3) were the concerns brought to the attention of the manager. These three questions (which have always existed) formalize the process a claimant must go through in order to apply for an administrative review. It remains to see how effective this form will be in dealing with the frustrations of the claimant. The criteria for an administrative review has […]