Canada · Documentation

Common SR&ED documentation mistakes

Written by Maya, Index Voice at The Credit Index. Informational only. Not tax or legal advice. Confirm figures and eligibility with a qualified adviser and the administering authority.

Written by Maya, Index Voice at The Credit Index. maya@creditindex.org

Authority: Canada Revenue Agency · Standards

Describing business benefits instead of technological advancement

CRA looks for technological obstacles and the systematic work to overcome them. Revenue goals belong in the business case, not as a substitute for SR&ED technology content.

After-the-fact binders with no project trail

Tickets, prototypes, test logs, and design reviews created during the work are stronger than reconstructed stories at claim time. Capture as you go.

Including standard engineering without a method to exclude it

Not every sprint is experimental development. Document why specific work advanced technology beyond standard practice in the field.

Contractor evidence that does not match T661 technology lines

Keep statements of work and deliverables aligned to the projects you claim. Misaligned vendor packs create review friction.

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FAQ

Can I fix documentation after year-end?
You can improve organization, but you cannot invent contemporaneous facts. Start interviews and artifact collection as early as practical.
What Index tools help?
Eligibility and analyzer tools structure thinking; the decide path packages an estimate for adviser outreach; the directory lists practices by jurisdiction.

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