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 beginning their project and 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: Prepare and submit 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 been included in a previous SR&ED claim
- Not involve issues that may be currently under litigation
When to apply
If you apply for pre-claim approval before you begin your planned work, you can find out whether your planned work meets SR&ED requirements before you incur any significant costs. If you have only recently begun your work, you may still apply for pre-claim approval.
How to apply
Follow the steps below to apply for pre-claim approval for SR&ED tax incentives.
Request a case number
Confirm you meet the criteria and get the case number you need to submit your application
Complete your application
Answer questions about your project, gather and submit your supporting documents
Submit your application
Upload your application in My Business Account in your CRA account