Changes to the Second Review process for SR&ED claims.

One option for claimants unhappy with the result of a SR&ED claim review is to request a second review. As of April 30th, CRA have made some changes. Requests are now to be made through SR&ED HQ, which will maintain a data bank of all such requests. There is now a request form, RC532, which requires an account of the claimant’s concerns and details of discussions of those concerns with the reviewer and his/her manager.  If a second review is granted it will be what used to be known as a “Second Administrative Review”, now renamed simply “Administrative Review”. This is a essentially a desk review, using CRA’s file on the claim as the main source of information. The original review will be overturned only if due process was not followed, or the reviewer's decision was not compatible with CRA’s guidelines.

There is no mention of “Second Technical Review”, which would be a complete new review conducted from scratch by an independent reviewer. Previously rare, it seems this option is now extinct.