In a context of SR&ED tax incentives, a solid preparation for a technical review with a Research and Technology Advisor (RTA) from the Canadian Revenue Agency (CRA) can make you save time and energy. In this note, I will explain what to expect in a meeting with a RTA, and propose some suggestions to be properly prepared. In its Claim Review Manual (CRM), the CRA focuses on the analysis of the information and the identification of issues. During the meeting, the RTA will have in mind a series of issues that could affect your request. Therefore, your preparation begins as soon as the writing of the technical documents. You have to make sure to know well the elements that must be present in your request, to then identify them clearly and precisely. To help you in this task, here are the main issue categories that could compromise your project:

• Issues concerning the eligibility of work claimed;
• Issues concerning evidence;
• Issues concerning support work;
• Joint technical-financial issues.

You can consult the CRM to know more precisely the issues contained in these four categories. Another important facet that will be examined in the meeting is the presence of a systematic investigation or search (SIS). According to the CRM, a SIS “implies, among other things, observing and deductive thinking; combining the knowledge gained through experimentation and analysis; and using a process of logical, rational and intuitive thinking to resolve or overcome a scientific or technological (S/T) uncertainty or obstacle.” To verify if there really is a SIS, follow this five-stage process:

• The observation of the subject matter of the problem;
• The formulation of a clear objective;
• The identification and articulation of the S/T uncertainty;
• The formulation of a hypothesis designed to reduce or eliminate the S/T uncertainty
• The methodical and systematic testing of the hypotheses.

Before meeting you, RTAs will join you to give you some indications on the course of the meeting and the points that will be examined. It is also possible that they ask you clarifications to help them write their Review Plans. Use the information given by RTAs to establish your own review plan. The CRA expects you will be ready to answer the issues raised by the RTAs, before and during an on-site visit. RTAs assume that claimants will make available the appropriate experts and supporting documentation, which should be ready prior to an on-site visit. They also assume that you are going to respect their Review Plans and implement their recommendations related to the raised issues, particularly when documentation is incomplete. It is important to mention that a more thorough planning will be required if your projects are in the category of important claims. You must not underestimate the impact a proven preparation can have on the course of a review. A clear and well-documented organisation can not only help to have a fluent meeting, but it can also improve your reputation with the CRA, which is considerable if you plan to fill other claims in the future.