Until now the CRA has always conducted audits in person to understand the nature of SR&ED activities performed. Last week one of the CRA’s managers who I worked with many years ago responded to my request to reschedule an audit planned in early April. He told me that, from now on, site visits may be conducted via video conferencing due to the Covid-19 lockdown. Or an in-person visit to your premises may be best, while maintaining appropriate social distancing. He will leave the people involved to decide.
