There is definitely something that can be done for SR&ED claims that have been rejected by the CRA.
While the CRA does endeavour to assign a reviewer to your claim that already has knowledge of your field, this doesn’t always happen. In cases such as these, the CRA reviewer may not always fully understand the technology that you are using and why your activities are eligible for the SR&ED program. If you have an experience where you feel a mistake has been made about your claim, you can always either submit an amendment or an appeal.
You are able to submit an amendment to your claim to further explore the SRED eligibility of your projects within 18 months of your fiscal year end.
If you happen to believe that the reviewer did not fairly implement the SR&ED guidelines during your review, you can file an appeal. The appeal must be submitted within 90 days of the date of the Notice of Assessment that you receive.
