Tax, evidence, and AI disclaimer

1. It is a workflow aid, not a professional service

The Service can organize records, surface documentation gaps, create draft narrative text, assemble citations, summarize possible expenditures, and export a package. That can reduce discovery and drafting effort, but it adds a software and review layer rather than replacing the accountant, SR&ED adviser, tax preparer, legal adviser, or CRA.

The claimant and any authorized preparer must make the eligibility, expenditure, tax-rate, filing, and disclosure decisions and account for the claimant's facts, CCPC status, associated corporations, assistance, prior credits, deadlines, and other tax circumstances.

2. Criteria checks are not eligibility decisions

Self-assessments and readiness indicators ask whether a project appears to describe recognized SR&ED concepts. They are preparation prompts, not legal tests, rulings, opinions, certifications, or predictions of CRA's decision. A positive indicator can still describe non-qualifying work; a concern can require more facts rather than prove ineligibility.

3. AI drafts can be confidently wrong

Generated material may:

• invent or overstate uncertainties, hypotheses, experiments, results, or advancements;
• omit failed approaches, contradictory evidence, dates, people, or important context;
• attach a citation that does not support the sentence;
• confuse ordinary engineering with experimental development;
• misstate expenditure categories, rates, or totals; or
• produce polished language that hides weak underlying support.

Source-linked output improves reviewability; it does not prove accuracy. Review every material statement against the original record and remove any assertion the evidence and technical lead do not support.

4. Reconstruction cannot create contemporaneous evidence

A later summary, interview, or AI narrative may help explain work, but it does not become a dated record from the time the work occurred. Reconstructed evidence is inherently more vulnerable to memory gaps, hindsight, and unsupported framing. Never change dates or describe a reconstructed note as contemporaneous.

Preserve original commits, test results, designs, tickets, lab notes, meeting records, timesheets, invoices, payroll support, and decisions in their source systems. If a record is missing, label the gap honestly and discuss alternative support with the professional reviewer.

5. Estimates are not tax calculations

Any Investment Tax Credit, expenditure, rate, deadline, or readiness value is an approximation based on limited inputs and general rules. It may not reflect the claimant's status, province, associated groups, government assistance, proxy method, overhead election, contractor relationship, salary limits, unpaid amounts, recapture, carrybacks, carryforwards, or legislative changes. The accountant calculates and signs off on the real figures.

6. No CRA acceptance or savings guarantee

Use of the Service does not guarantee that work qualifies, that expenditures are eligible, that CRA will accept a characterization or citation, that a review will be avoided, that a deadline will be met, or that professional fees will decrease. Outcomes depend on facts and decisions outside the Service.

7. The Service is not the records archive

The product's retention window is not the same as the CRA or corporate recordkeeping period. Keep authoritative records and exported packages in a repository approved by the customer's accountant, legal, records, privacy, and security owners. See the Privacy Policy for retention limits.

9. Early access

SR&ED Copilot is currently in early access. Features and availability may change. Apply the lower-risk evaluation process in the Trust Centre and the contractual terms in the Terms of Service.