SR&ED Advocacy Alert: CRA Releases Important Clarification for SR&ED Filers
June 5, 2009

This fall, the CRA issued new forms and requirements applicable to the filing of claims for fiscal year-ends after December 31, 2008, (  Subsequent to the release of this material, CATAAlliance expressed concern about the potential for the new documents making it more difficult to successfully develop claims and has sought clarification on how the new filing approach will be administered. 


Today, the CRA issued important clarifications on this new approach that will be applied in practice by the CRA’s field offices.  For details, see

¨New SR&ED Claim Form and Guide (Addendum), Questions and Answers¨, June 4, 2009, at


Dr. Russ Roberts, Senior Vice President, Tax and Finance, said that the clarifications contained in the Q&As address critical concerns of the community and that they are appreciated.  As well, he noted the importance of the ongoing dialogue now taking place with the CRA on policy application matters.


For background, please see CATAAlliance’s “SR&ED Program Update and Advisory (April 2009)” at