When the CRA is reviewing a SR&ED claim, a reviewer will call the claimant to get more information or set up an and audit conference call. CRA reviewers will often reassure the claimant that nothing is wrong at this stage and they are simply gathering information. This is not entirely accurate and as a claimant, you should be concerned. If a CRA reviewer calls you about your SR&ED claim, it means that your claim has been selected for review. At this stage, it's unlikely that the CRA will tell you whether you are subject to a desk, technical or financial review. Consequently, it's important to make sure you plan to set aside some time to answer any queries the CRA reviewer(s) may have in regards to your claim.

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Here are some simple things you can do to help organize the process and determine who and how much time will be required to address the requests of the CRA:

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1. Don’t panic - In our experience, CRA reviewers are trying to determine the likelihood of errors in your claim and if you understand the criteria of the program.
2. Get their information - Ask if any reviewers have been assigned to your claim, what are their roles/titles are and their contact information. This will help you gauge what type of review is being undertaken, and the corresponding resources at your organization that will be required. If a financial reviewer is assigned, then you will likely need the time of your bookkeeper to gather up GL, subcontract, material and payroll details. If a technical reviewer is also assigned, you will need your (lead) technical staff to address any technical questions about the work performed as well as how the eligible hours were determined.
3. Don't rush - If the CRA reviewer is looking to schedule a conference call, ask them who will be attending, and ask them to propose some dates. It's not necessary to immediately agree upon a date when the CRA calls, but you should make this a priority once you have determined the availability of your internal resources and your SR&ED consultant.
4. Get an agenda - The CRA is not always forthcoming with a meeting agenda when scheduling a visit or conference call. An agenda from the CRA will again help you determine how much time to set aside for the visit – anywhere from a few hours for an FTCAS, to a full day (or more) for a full review. It will also help you determine what information will need to be gathered to make their visit as efficient and as possible.

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As your SR&ED consultant we quarterback this process for you. When the CRA calls, let about the call, and provide us with any information you received during the call. From there, we'll contact the CRA to move the process along, prepare any requested documentation, and minimize the time you need to spend on this process. We provide comprehensive SR&ED audit support services.

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If you have questions about a review, even if we haven't prepared your claim, please feel free to reach out.

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