Part of filing the SR&ED claim is that you have to provide the CRA with a technical report for their review and not just provide them with the expenditures. Part of their review process is reading the technical report so it is the most important part of the filed claim.

The report is structured in such a way to answer the three criteria above directly.

1. What scientific or technological uncertainties did you attempt to overcome?
2. What work did you perform in the tax year to overcome the scientific or technological uncertainties described in line 242?
3. What scientific or technological advancements did you achieve or attempt to achieve as a result of the work described in line 244?

In addition to the three questions, there are additional periphery details required by the CRA such as contractor details and the types of evidence that you have.