You can start by calling CRA Tax Assessment and speaking with a representative who can explain the changes and the justification for them. If this isn't sufficient, you'll need to adopt a more formal strategy.
Notice of objection
This is the official way to let the CRA know that you don't agree with their assessment or reassessment. Either online through your tax accountant or by submitting a letter to the Chief of Appeals, are options for completing this task. There is a time limit of 90 days from the date of your notice before which you must file your notice of objection. If you need more time, you can ask for an extension.
The project encourages businesses of all sizes to conduct R&D to create new or improved products, processes, philosophies, approaches, materials, or procedures.