Today the CRA released a revision of Application Policy 2000-02 - Guidelines for resolving claimants’ SR&ED concerns. This policy covers situations where the claimant does not agree with the CRA’s review findings. It outlines the steps that the claimant should take in resolving the difference of opinion.
Links:
[1] http://www.braithwaite.ca/files/ap2000-02r-e.pdf