How to apply for pre-claim approval

Apply for optional pre-claim approval before you begin your SR&ED project.

What is pre-claim approval

Pre-claim approval allows businesses to have their planned work evaluated to ensure it meets SR&ED requirements before incurring significant costs.
Learn more: Optional pre-claim approval

The pre-claim approval application is optional. If you want to submit an SR&ED claim without pre-claim approval, go to: How to prepare your SR&ED claim.

Criteria for pre-claim approval

Your planned work must meet all the eligibility requirements for an SR&ED tax incentive. In addition, you must meet all the following criteria for pre-claim approval.

Your business must:

• Be either a Canadian-controlled private corporation or other Canadian corporation, or a partnership
• Have a gross business income of less than $25M
• Be in good standing with the CRA

The project must:

• Not have already been claimed in a previous tax year
• Not involve issues that may be currently under litigation

How to apply

Follow the steps below to apply for pre-claim approval for SR&ED tax incentives.

1. Request a case number

   Confirm you meet the criteria and get the case number you need to submit your application

2. Complete your application

   Answer questions about your project, gather and submit your supporting documents

3. Submit your application

   Upload your application in My Business Account in your CRA account

4. After you apply

   Meet with the CRA and receive your decision