SR&ED Service Standards

The objective of the SR&ED program is to deliver the SR&ED tax credit in a timely, consistent, and predictable manner, while encouraging research and development (R&D) performers to assess their own claims in compliance with tax laws, policies, and procedures.

Our service standards

The SR&ED program has the following service standards for processing SR&ED claims:

• refundable claims - 120 calendar days from receipt of a complete claim*
  
  
• non-refundable claims - 365 calendar days from receipt of a complete claim*
  
  
• claimant-requested adjustments to refundable claims - 240 calendar days from receipt of a complete claim*
  
  
• claimant-requested adjustments to non-refundable claims - 365 calendar days from receipt of a complete claim*

* * For more information concerning the definition of a complete claim, read the section How to Complete Form T661 in our Guide to Form T661

Our commitment to you

The SR&ED program is committed to meeting these service standards at least 90% of the time.

Our success rate

Our annual results are published in the CRA's Annual Report to Parliament. Our success in meeting these standards is measured by the percentage of files processed within the standard. Our goal is at least 90%. The table below shows our results for the last complete fiscal year.