Technical evidence is another critical component of the claim preparation process, in the evidence of an audit, the CRA will ask you for supporting documentation of your assertions. Now, it isn’t about having the most documents and paper bombing the auditor, it is about having the right documentation that supports the technical report.
What makes great documentation is a huge topic but here are some key points to consider:
I.E. If you just have project planning documents, that doesn’t speak to the work conducted. If you just have a laboratory notebook that lists out the experiments conducted then you don’t have anything that speaks to the advancement. Etc.
So we know what work qualifies, what to write in the technical report and how to support it with evidence. We need to now qualify the size of the claim.