Will my SR&ED claim be reviewed?

It may be. The CRA says selection means it needs additional information; it does not publish a simple list of triggers that predicts whether a particular claim will be selected.

What happens at the start of a review?

The assigned reviewers contact the claimant, identify the issues and projects they plan to examine, explain the meeting process and confirm what supporting information is needed.

How long should I retain the supporting records?

Businesses generally must keep required records and supporting documents for six years from the end of the last tax year they relate to. Different periods can apply in specific circumstances.

Can a review change the claim?

Yes. A review may result in adjustments. The CRA provides its findings, and formal objection and appeal routes remain available if the claimant disagrees.

What documents should I keep?

Contemporaneous evidence of the work and the costs, planning, design, tests, source history, time records, payroll and contracts. See the documentation guide.

Audit Checklist Guide

CRA review guide

Prepare an organized record for the technical and financial questions a CRA review may test.

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A CRA review asks the claimant to support the work and amounts already reported. The easier the path from narrative to source record and calculation, the less reconstruction the team has to do under a deadline.

This guide explains how a review begins, which questions may follow and how to prepare an organized response from the existing claim record.

On this page

Selection means the CRA needs more information

The CRA says a claim is selected when it needs additional information. Selection by itself does not say what the outcome will be. The CRA identifies the issues and projects it plans to review during its initial contact with the claimant.

Expect both technical and financial questions

A CRA review may examine the eligibility of the work, the claimed expenditures, or both. A research and technology advisor generally reviews the work, while a financial reviewer examines the expenditures. Depending on the issues identified, the reviewers may ask for:

Contemporaneous records, planning documents, design notes, test results, lab notebooks.
Evidence of experimentation: what you tried, what you measured, what changed.
Time records linking people and hours to specific SR&ED work.
Support for the costs claimed, payroll, contracts, invoices.

Build a package the reviewer can follow

Organize the response around the issues and projects the CRA identified. A useful package may include:

The filed technical narratives, with uncertainty, work and advancement easy to distinguish.
Each project's supporting evidence, indexed and dated.
A map connecting each project, activity, person, source record and claimed amount.
A financial summary reconciled to Form T661 and the claimant's records.
The preparation and approval history for material figures.

Answer from the record you already have

Confirm the request, responsibilities and response dates, then work from records created while the project was underway. Filing-time explanations can clarify those records, but should not be presented as contemporaneous source evidence. Keep each response tied to the issue the reviewer raised.

Prepare long before a review letter arrives

Prepare for a possible review while the work is happening. Keep records as you go (see the documentation guide), write specific narratives in the T661, and connect each material hour and amount to its source. SREDlog audit preparation software helps organize those links and generates an indexed review package. Its time review workflow keeps approved hours connected to their supporting records.

Sources and review

Checked against current primary sources

SREDlog Editorial Team completed an editorial source review on August 22, 2026. This records a primary-source check, not independent tax-professional advice.

CRA: The SR&ED Review Process, a Guide for Claimantschecked 2026-08-22
CRA: Where to keep records and for how longchecked 2026-08-22

Frequently asked questions

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This guide was checked against the linked CRA and enacted federal sources on August 22, 2026. It is general information, not tax advice, and has not been reviewed by an independent qualified tax professional. SR&ED rules, rates and limits change, so confirm the rules for the claimant's tax year before filing. See our editorial policy.