How to prepare for a CRA SR&ED review
A calm, evidence-led approach to technical questions, documentation and review meetings.
Last reviewed July 15, 2026 · General information, not tax or legal advice
Read the request closely
Begin by mapping every requested item to a responsible person, source record and response deadline. Separate technical questions from financial questions, while keeping both sides aligned to the same project scope.
Reconstruct the project from contemporaneous evidence
Use records created during the work to build a concise project timeline.
- What technological uncertainty existed at the outset
- Which hypotheses or approaches the team considered
- What tests were run and what the team observed
- How the results informed the next iteration
- What technological knowledge or capability was gained
Prepare the technical participants
The people who performed the work should be ready to explain it in plain language and distinguish experimental work from routine development. Preparation should improve clarity and consistency, not script answers that the evidence cannot support.
Keep the response precise
Answer the questions asked, support material statements with records and identify limitations honestly. A focused response is easier to review than a large document dump without a clear connection to the claimed work.