Financial Claim Review Manual – Review Procedures for Financial Reviewers
This version of the Financial Claim Review Manual is no longer current. An updated version will be published in the near future. For current information about the SR&ED claim review process, see The SR&ED Review Process: A Guide for Claimants.
SR&ED Program
Financial Claim Review Manual (CRM): the following is a severed copy of the scientific research and experimental development (SR&ED) Financial Claim Review Manual which was released by the Canada Revenue Agency (CRA) for use by the public April 30, 2012.
The severed text marked "Protected – not reproduced" has been reviewed with respect to the Access to Information Act by the CRA’s Public Affairs Branch, and is considered to be exempt from release under the provisions of that legislation.
Financial CRM table of contents
Chapter 2.0: Overview and general information
Chapter 3.0: Guidelines for coordinated review
Chapter 4.0: Planning the review
Chapter 5.0: Conducting the detailed review