A pre-claim consultation will tell you if there is scientific research and experimental development (SR&ED) work in any of your projects before you send an SR&ED claim.
For a pre-claim consultation, you must meet the basic requirements for claiming SR&ED tax incentives, and the projects for which you are requesting a consultation must meet the following requirements:
- be completed or in progress
- were not already reviewed and given an eligibility determination
- do not involve an issue that is under notice of objection or in litigation
The pre-claim consultation can only be requested for a maximum of three (3) projects per tax year.
In addition, the date of your request for a consultation must be no later than four months after the end of the tax year in which you did your work.
Based on the information you provide for the consultation, SR&ED reviewers will:
- identify the research and development work that qualifies as SR&ED
- provide advice on the supporting documents you need to keep
- answer your questions, and offer advice and recommendations
- provide a decision in a written report, which will identify the work that qualifies for SR&ED tax incentives. The decision will correspond to Step 1 of the Eligibility of Work for SR&ED Investment Tax Credit Policy. The report will not include decisions on the extent of eligible work or the allowable expenditures.
To ask for a pre-claim consultation, you have to complete and send an online pre-claim consultation request form. After you send your completed form, a Canada Revenue Agency (CRA) officer will call you to ask for more information to help the CRA decide if you qualify for a consultation.
In your pre-claim consultation request and during your conversation with the officer, give the same contact and business information. Also, have your business and project information on hand to respond to the officer’s questions.
If you have questions about the Pre-Claim Consultation, get in touch with your local SR&ED contact.
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