This document specifically addresses the “Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy (Draft) Paper” and is organized to address the six questions that the CRA has outlined in its process document, namely:
- Is the language easy to understand?
- Is the information well organized?
- Are there any gaps or omissions in the information?
- Is there any information that is not necessary?
- What are the best features of the document?
- Do you have any other comments or suggestions to improve the document?
For ease of reference, the CRA’s draft policy paper is reproduced in the appendix.
We support the CRA’s initiative and welcome the opportunity to participate in the consultations.