SREDlog · SR&ED preparation resources
Organize the records your claim team needs
Start with the original records you already have. Use this checklist to find gaps and agree who will follow up. Record organization does not establish eligibility.
Project questions and investigation
- □ Identify the project, dates and people involved.
- □ Gather planning notes, research questions and the technical problem.
- □ Locate records of the investigation or experiments.
Tests and results
- □ Gather design changes, test logs, measurements and results.
- □ Keep versions and dates so the work can be followed over time.
- □ Note unresolved questions and what the team learned.
People and recorded time
- □ Locate time records and the activities they describe.
- □ Explain allocations with supporting records.
- □ Flag estimates or missing records for professional review.
Costs and payments
- □ Gather payroll, contracts, invoices and payment support.
- □ Identify the claimant that incurred each cost.
- □ Flag assistance, related parties and mixed activities for review.
Review and open questions
- □ Keep original documents alongside summaries.
- □ Record the gaps, owner and next action.
- □ Have the claim team review the work, amounts and filing requirements.
Project / tax year: ____________________________
Prepared by / date: ___________________________
Next review: ________________________________
General preparation aid, not tax advice. Review current CRA guidance for the claimant's circumstances. Updated October 1, 2026.