I always welcome CRA Audits of SR&ED claims. It p an excellent opportunity to get valuable insight into CRA’s perspective. It is a continuous learning experience, highlighting the pitfalls to avoid, and provides a better understanding of the kind of development activities that are likely to qualify for SR&ED claims. Every audit underscores how to structure and frame one’s subsequent submissions.
I find, compared to 12 years ago, there is a lot more clarity about the intent of the program and how CRA administers it. In addition, there is far more consistent application of the program, and more uniformity across various auditors and offices.