SR&ED

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

Filing an objection

If your concerns are not resolved to your satisfaction, you can file a notice of objection by using one of the two available options:

• writing to the Chief of Appeals at your tax services office or tax centre; or
• using Form T400A, Objection - Income Tax Act.

In all cases, you have to provide the reasons for the objection as well as all the relevant facts and documentation.