SR&ED Knowledge Hub
Actionable guides, CRA-compliant templates, and industry insights to help Canadian innovators identify and secure your R&D tax credits with absolute precision.
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[Pharmaceuticals]
Our expertise. Zero anxiety.
Agriculture & AgriTech
The Farmer’s Guide to Hidden SR&ED
Stop leaving money in the field.
Learn how your daily problem-solving, custom equipment modifications, and crop experiments translate into significant tax credits.
CRA-Compliant SR&ED Timesheet
Routine Coding vs. Eligible R&D
The Equipment Modification Cheat Sheet
Speak the
CRA's Language
SR&ED (Scientific Research and Experimental Development)
Technological Uncertainty
Eligible Expenditures
[Pharmaceuticals]
We handle the entire claim
ITC (Investment Tax Credit)
Technological Advancement
CCPC (Canadian-Controlled Private Corporation)
[Pharmaceuticals]
We speak your technical language
Systematic Investigation
Supporting Evidence
Routine Engineering or Standard Practice
Why teams choose Checkpoint
Frequently Asked Questions
We speak your technical language
What is the CRA’s "Why and How" framework?
The "Why and How" framework is the CRA’s current assessment standard, replacing the legacy "Five Questions." It strictly evaluates the technical impetus for your project (the 'Why') and the systematic rigor of your execution (the 'How').
What constitutes "contemporaneous documentation"?
Contemporaneous documentation refers to raw evidence generated during the execution of the work. Retroactive documentation drafted months after project completion is heavily scrutinized and frequently rejected by the CRA.
Which specific artifacts should our engineering team preserve?
Preserve time-stamped artifacts tied directly to technical roadblocks. Commit logs, Jira/Linear tickets, Slack threads detailing failed tests, architecture whiteboard photos, and granular timesheets are the gold standard of evidence.
What are the escalation protocols if a claim is denied?
The CRA provides a strict, three-tier escalation framework: an initial dispute resolution dialogue with the reviewer, an escalation to the Review Manager, and ultimately a formal Notice of Objection — filed within 90 days of assessment and, if required, carried to the Tax Court of Canada.
When is litigation in the Tax Court of Canada (TCC) necessary?
The TCC is the final arbiter, utilized only when internal CRA administrative appeals are exhausted. It provides an independent judicial review of your technical and financial eligibility, completely separate from the CRA's internal ecosystem.
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