SR&ED Documentation Requirements — What CRA Expects
Documentation is the foundation of a defensible SR&ED claim. CRA does not specify a mandatory document list, but it expects evidence that supports every element of your T661 narrative — and reviewers are trained to look for gaps. Here is exactly what to keep, why it matters, and how to organize it.
Why documentation matters for SR&ED
The T661 narrative describes what you did — but CRA expects evidence that you actually did it. During a technical review, a CRA Research and Technology Advisor (RTA) will compare your project description against your supporting records. Weak documentation is the single most common reason SR&ED claims are reduced or denied at review.
Contemporaneous vs. reconstructed records
Contemporaneous records (preferred)
Created during the R&D work — git commits, lab notebooks, meeting notes, experiment logs, sprint retrospectives. These carry the highest credibility because they were written before anyone knew the outcome.
Reconstructed records (accepted, but riskier)
Created after the fact — summaries written at filing time, employee recollections, after-the-fact timesheets. CRA accepts these but applies more scrutiny. They expose you to higher risk of claim reduction during a review.
Core documentation types CRA expects
- Time-tracking records — timesheets, Jira time logs, Harvest/Toggl exports, calendar records demonstrating employees worked on eligible projects
- Project logs and sprint records — Jira epics/tickets, sprint retrospectives, GitHub issues showing systematic investigation
- Technical design documents — architecture decision records, design docs, RFCs, system diagrams showing a specific technical problem was being investigated
- Experiment and test records — test protocols, results tables, performance benchmarks, failure logs capturing hypotheses and outcomes
- Git commit history — commit messages and pull request descriptions showing iterative, purposeful code development
- Lab notebooks and research logs — observation records showing scientific methodology
- Meeting notes and technical discussions — Slack threads, meeting summaries on technical problems
Documentation requirements for financial claims
- Payroll records for all employees whose wages are claimed — role, salary, and percentage of time allocated to SR&ED work
- Contractor agreements and invoices for subcontractors performing SR&ED — CRA caps eligible contractor fees at 80% of total paid
- Receipts and purchase orders for materials consumed or transformed in SR&ED
- Time allocation methodology — how you determined what percentage of each employee’s time was spent on SR&ED vs. non-SR&ED work
The SR&ED evidence index
An evidence index is a structured document that maps your supporting records to each claimed project. It serves two purposes: it helps your accountant understand what documentation exists, and it signals to a CRA reviewer exactly where to look for evidence. SREDY.IO generates an evidence index as part of every claim package.
Common documentation mistakes
- Generic commit messages like ‘bug fix’ or ‘updated module’ — describe what technical problem was being addressed and why the previous approach failed
- Task-level Jira tickets without technical context — add a description of the uncertainty being investigated, not just the deliverable
- Year-end timesheet reconstruction — filling in time logs retroactively for the full year creates reconstructed records that attract more scrutiny
- Technical success narratives only — document both what worked and what failed. Failed experiments are eligible SR&ED
- No link between the narrative and the records — your T661 should describe what you did, and your evidence should confirm it happened
For more guidance, see using Jira and GitHub for SR&ED documentation and how to avoid the SR&ED year-end scramble.
Common questions
What documentation does CRA require for an SR&ED claim?
CRA expects evidence that supports your T661 narrative across three areas: technological uncertainty, systematic investigation, and technological advancement. Accepted evidence includes time-tracking records, project logs, design documents, test protocols and results, git commit history, lab notebooks, and contemporaneous meeting notes.
Does CRA require contemporaneous documentation for SR&ED?
CRA strongly prefers contemporaneous records — created during the work, not reconstructed afterward. Reconstructed records are accepted but attract more scrutiny during review. Building documentation habits throughout the year is the most effective way to reduce claim risk.
What happens if I don’t have good SR&ED documentation?
Weak documentation is the most common reason SR&ED claims are reduced or denied at CRA review. If your T661 narrative makes claims your records can’t support, a CRA reviewer will reduce the eligible work or disallow the project.
Can I use Jira, GitHub, or Slack as SR&ED documentation?
Yes. Jira issue histories, GitHub commit logs and pull requests, Slack threads about technical problems, and exported time reports are all acceptable evidence. The records need to show technical investigation — not just task completion.
How long do I need to keep SR&ED documentation?
CRA can reassess within the normal 3-year reassessment period (4 years in some cases). Keeping records for at least 7 years provides a safe margin. Digital records in cloud systems are generally durable as long as you retain access.
What is an SR&ED evidence index?
An evidence index is a structured document listing your supporting records and mapping them to each claimed project. It bridges your raw documentation and your T661 narrative. SREDY.IO generates an evidence index as part of every claim package.
Related SR&ED guides
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