After you apply
Find out if you will receive pre-claim approval after submitting your completed application to the Canada Revenue Agency (CRA).
Evaluation process
The CRA will review your information and may set up a meeting with you to discuss your application.
The CRA will provide you with a decision within 8 weeks of submitting your complete pre-claim approval application.
Get assigned a Research and Technology Advisor (RTA) from the CRA
After you have submitted your completed application for pre-claim approval, the CRA will assign you an RTA.
If you are an existing SR&ED claimant in good standing with the CRA, your RTA may request a meeting.
All other businesses will have a mandatory meeting with their RTA.
Prepare to meet with the CRA (if applicable)
The estimated duration of the meeting is between 2 to 5 hours.
Be prepared to do the following:
- Ensure the availability and preparedness of the individuals you have chosen to participate in the meeting, including the technical expert from the business who will perform the planned work or who understands and is familiar with the planned work
- Confirm you have received the invitation for the virtual meeting (if applicable)
- Be prepared to discuss:
- The existing state of knowledge or technology as it pertains to your proposed project
- The scientific or technological uncertainty the project is aiming to address
- The work to be carried out during the requested pre-claim approval period to overcome the scientific or the technological uncertainty
- How you plan to structure your systematic investigation or search, including initial hypothesis and planned experiments or analyses
Meet with the CRA (if applicable)
The meeting will be a discussion between the RTA and the business, to provide the RTA with any details required to determine whether the work in the planned project meets the definition of SR&ED.
To better understand your business, the RTA may request a tour of your place of business or manufacturing premises during the meeting. This can be done either virtually or on-site. A tour provides an opportunity for the RTA to visualize and contextualize your business environment.
If the meeting is being conducted virtually, you can present your work in a virtual manner by:
- Presenting slides or other documents through screen sharing during a videoconference
- Using a camera-equipped laptop or mobile device to take the meeting participants on a tour of the facility
At the end of the meeting, the RTA will provide a verbal summary of:
- Their understanding of the scientific or technological uncertainty and your planned systematic investigation or search to address it
- The additional information or clarifications they obtained during the meeting
- Any additional areas of concern that require further clarification
- Recommendations for future pre-claim approval applications or SR&ED claims
Find out if you are approved
Within 8 weeks of submitting your completed application, the RTA will communicate their decision to you in writing. The pre-claim approval evaluation report will:
- Provide confirmation on whether the planned SR&ED project is granted pre-claim approval
- Include details and a rationale on the decision, and may provide you with recommendations to help you with future pre-claim approval applications or SR&ED claims
If changes are made to the planned SR&ED project
If your project is granted pre-claim approval, and over the course of the pre-claim approval period you make material changes to your project, we encourage you to reach out to the RTA or contact us.
Disagreeing with CRA's decision
There is no formal objection process for pre-claim approval.
You may make material changes to the planned SR&ED project and either:
- Request a new case number and re-submit an application for pre-claim approval with the changes to the planned SR&ED project
- Move forward without pre-claim approval and submit an SR&ED claim after undertaking the work
Get support after you apply
Contact us if you have any questions about the SR&ED program or your application for pre-claim approval.