First-Time Claimant Advisory Service

The First-Time Claimant Advisory Service gives first-time scientific research and experimental development (SR&ED) claimants an opportunity to discuss with Canada Revenue Agency (CRA) officers to learn more about the SR&ED Program as well as to get recommendations and guidance for future claims.

The service is free, and it gives advice on:

  • how to identify potential eligible work, in the context of your business
  • how to identify allowable expenditures
  • the types of documents and other evidence that can support a claim
  • how to complete and file future SR&ED claims.

Claimants eligible for the service are either those who have never filed an SR&ED claim or who have not filed a claim in the last three years. Participation is mandatory after a claimant is selected for the service. If you are selected for the First-Time Claimant Advisory Service, you will be contacted by phone to schedule a meeting.

During the meeting, officers from the CRA’s Scientific Research and Experimental Development Directorate will:

  • discuss your current project(s) and SR&ED work, to better understand your business and the type of work and expenditures claimed
  • deliver an information session tailored to your business, which will inform you about the SR&ED Program

After the meeting, you will receive a report containing:

  • a summary of the meeting
  • recommendations and guidance for your SR&ED work and related expenditures
  • advice on how to prepare future claims

The meeting is not a review of your claim, no determinations of eligibility of work or expenditures will be made. If a refund is expected, it will be processed after the meeting.

If you would like help before filing your claim, go to Pre-Claim Consultation.

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