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Self Compliance

Self Compliance

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Published by SRED Unlimited
Bruce Madole discusses what the CRA means when they say their goal is to make claimants "self-compliant", how this factor interacts with other noteworthy goals, and how claimants need to be self-compliant with the law as well as the CRA.

( http://www.sredunlimited.com )
Bruce Madole discusses what the CRA means when they say their goal is to make claimants "self-compliant", how this factor interacts with other noteworthy goals, and how claimants need to be self-compliant with the law as well as the CRA.

( http://www.sredunlimited.com )

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Categories:Types, Brochures
Published by: SRED Unlimited on Nov 12, 2010
Copyright:Attribution Non-commercial

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01/17/2011

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Copyright 2010 Bruce MadoleSelf-Compliance
Self-Compliance
The Canada Revenue Agency (CRA) occasionally speaks about SR&EDclaimants achieving a state which CRA calls “self-compliant”. On the surface, it seemslike a reasonable goal – a claimant should have reached a level of sophistication, aboutthe SR&ED program, which enables them to claim only what should be claimed, and presumably, never to claim what shouldn’t be.It sounds like a happy situation, doesn’t it? No arguments with science reviewersor financial auditors about the eligibility or the scope of one’s claims. Perhaps, a level of frequent or at least open consultation to see if everybody still agrees with everybody else?Is this beginning to sound like “they all lived happily ever after”?I’m in favour of self-compliance, as a goal, but there may be other goals that needto be recognized, such as the desire to maximize what is properly claimable. Doesmaximizing a claim sometimes entail crowding the edge of what is acceptable to claim?And if you do that, and the CRA pushes back, for science or financial reasons, have youstopped being self-compliant and become, suddenly, less trustworthy?Myself, I don’t think trust really enters into it. I suspect that self-compliance is amatter of observable fact, and that it is probably also an historical observation, based on a pattern of claims filed over time, but without much predictive validity. (Unless or until,that is, a company reaches the level of process review with CRA, which does seem toimply a level of negotiated trust, not in the claims themselves, but in the processes thatlead to them.) Perhaps, in an ideal sense, self-compliance means that we claim what we
This document is the property of Bruce Madole, and is used by permission. All rights are reserved. The opinions expressed herein are personal, created for entertainment andinformation purposes, and are not intended to be relied on in place of professional counsel or advice. No part of this document may be re-used, transmitted or re-transmittedwithout the express prior written consent of the author, who can be contacted at: brucemadole@sympatico.ca 

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