Recommendations were made that the guidance should address sufficiency, materiality, judgement, and incorporate concepts from the "Guide to Conducting a SR&ED Review" with regard to the purpose of reviews.
On a recommandé, en ce qui concerne le but des examens, de s'inspirer du « Guide destiné aux examens de RS&DE » pour traiter des questions d'exhaustivité, d'importance et de jugement de dossier.