Today CRA announced that on May 1, 2010 RTAs will begin using the new CRM. This manual documents the RTA internal review process and is to serve as a single source of reference for review procedures relating to SR&ED claims.
The CRM was designed to be consistent with the eight steps in the current Guide to Conducting a Scientific Research and Experimental Development Review. However, the CRM extends the eight steps by providing RTAs with more detailed procedures and background information on: planning reviews; coordinating reviews with Financial Reviewers; conducting reviews and working with claimants during the review process; concluding and reporting on review results; and documenting reviews.
CRA is currently in the process of revising the Guide to Conducting a Scientific Research and Experimental Development Review. The revised guide will be a short version of the CRM and will be available for the public. A draft version of this Guide is to be posted later this month for stakeholder input. Co-incident with the release of the draft version of the Guide more details will be published about the CRM and the revised guide will be posted on the CRA Web site.
The CRM and the revised guide are being published at a time when there is significant criticism by stakeholders of the administration of the SR&ED program, particularly in relation to the conduct of some reviews by RTAs. The release of this document has a potential to stoke the flame of discontent. One of the most common criticisms of some RTAs is that they don’t follow CRA policy and procedures. The success of implementing the new procedures will depend largely on the consistency of RTA compliance with the policies and procedures.
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