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:

• Documents should be dated. CRA needs to know when the document was written.
• Documents should contain the name of the writer.
• CRA needs to know who wrote the document so they can interview them during the audit process.
• There should be a variety of documents that speak to all the different stages of the process.

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.