As part of the CRA's Scientific Research & Experimental Development ("SR&ED") Policy Review Project, stakeholders were asked to comment on the CRA's SR&ED "Policy on the Eligibility of Work for SR&ED Investment Tax Credits (Draft) Paper".

KPMG Canada LLP's (KPMG) response to this draft policy paper outlines the firm's views and recommendations for this part of the SR&ED Policy Review Project. Our comments are not exhaustive — we have highlighted selected areas of the draft paper that we believe may benefit the most from being revised.