Scientific Research & Experimental Development (SR&ED)

If you do not agree with the findings of the review of your SR&ED claim, or if you have any concerns about how the review was conducted, take the steps outlined in the Guidelines for resolving claimants' SR&ED concerns.

If you think we have misinterpreted the facts or applied the law incorrectly, you have the right to object to an assessment. Filing an objection is the first step in the formal process of resolving a dispute. The time limit for filing an objection is 90 days from the date on the notice of assessment.

You or your authorized representative can file an objection:

• online at My Account by selecting "Register my formal dispute";
• online at My Business Account by selecting "Register a formal dispute (Notice of Objection)" for “Corporations”;
• online at Represent a Client; or
• by mail, using Form T400A, Objection – Income Tax Act, or writing to the chief of appeals at your Appeals Intake Centre (see Appendix B of pamphlet P148).

In all cases, you have to explain why you disagree and include all relevant facts and supporting documents.

You or your authorized representative can also submit supporting documents online at My Account, My Business Account, or Represent a Client, by selecting the “Submit documents” service.

For more information on the Submit Documents online service, go to Submit documents online.