The CRA wants to improve the timeliness and consistency of the administrative review process for SR & ED.
The CRA has announced a new form, the RS532 , which will be used to request an administrative review of a claim SR & ED.
The applications will be centralized at a ” National SR&ED Administrative Review Intake Centre ” but the Deputy Directors of the regions will have the responsibility to decide whether they confirm the decision or not.
« This is not a second technical review, but rather to ensure the examination was in accordance with R&D tax credit policies.»
The question is whether this new protocol will achieve the goal of accelerating the administrative review process.
Note: This is not a second technical review, but rather a review of all information available to the CRA to ensure that the request was examined in full accordance with current policies and procedures.
