CRA is doing their SRED audit meetings via telephone now. I have been in a few of them, and here are my observations:
1. Time is saved. People don’t want to be on the phone overly long, and are willing to be more economical in their dialogue than was usual at in-person meetings.
2. People cannot see each other and consequently sometimes start speaking as someone else begins, so listening and waiting can be virtues.
3. The only communication is the words spoken and the tone of voice. No body language. No facial expressions. While a lot of the communication process is missing, there is more focus on the words and voice than there might have been in different circumstances. I suppose it’s similar to a blind person having a heightened sense of hearing.
4. I prefer this new way. I don’t even have to get dressed.
I also like the fact that CRA is in recent times focusing more on the outcome of projects. What I mean is that there is getting to be more acceptance of the fact that developed tools did not fall from the sky. Too often I have seen claims challenged by CRA for want of detailed records of the work done. I have normally pointed out that if a technological or scientific uncertainty existed at the start of a project and if there has been progress at reducing the uncertainty (i.e.: advancement), then the fact of the tool or process or discovery existing is prima facie evidence of the work having been done: who needs records to prove it? Last year the CRL case was heard and the Court came to the same conclusion. The realization seems to be informing CRA’s approach to SRED audits now.
