If you have submitted or are preparing to submit a Scientific Research and Experimental Development (SR&ED) claim and want to know how long it will take to receive your tax credits, here are the service standards set by the Canada Revenue Agency (CRA):
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SR&ED Claim Service Standards
- Refundable claims: 120 calendar days from the date a complete claim is received
- Non-refundable claims: 365 calendar days from the date a complete claim is received
- Adjustments to refundable claims requested by the claimant: 240 calendar days from the date a complete claim is received
- Adjustments to non-refundable claims requested by the claimant: 365 calendar days from the date a complete claim is received
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To provide greater transparency, the CRA has published its Success Rates and Average Processing Times for the period from April 1, 2013 to September 30, 2013. The results show that the CRA met its targets for 96% of claims within the stated timelines.
Success Rates and Average Processing Times- April 1, 2013 to September 30, 2013
| Type of Claim | CRASuccess Rate | Average Days withinCRA’s control | Average Days outsideCRA’s control | Total Average Time (days)* |
|---|---|---|---|---|
| Refundable claims – 120 Days | 97% | 37 | /author/pdavenport/page/24 | 62 |
| Refundable claims with claimant adjustments – 240 Days | 95% | 106 | 62 | 168 |
| Non-refundable claims – 365 Days | 97% | 80 | 68 | 148 |
| Non-refundable claims with claimant adjustments – 365 Days | 93% | 143 | 107 | 250 |
| All claims | 96% | 62 | 43 | 105 |
*These timelines do not include delays outside of the CRA’s control.
** The average days within CRA’s control and the average days outside CRA’s control may not add up to the Total Average time due to rounding.
