A Pre-claim consultation can tell you if there is scientific research and experimental development (SR&ED) work in any of your projects before you submit an SR&ED claim.
You may request a virtual consultation for up to 3 projects per tax year.
To qualify for the service, you must meet the basic requirements for claiming SR&ED tax incentives.
Review basic requirements for claiming
To claim SR&ED tax incentives:
- The claimants must carry on a business and conduct SR&ED in Canada
- The business must be one of the following:
- Canadian-controlled private corporation
- Other Canadian corporation
- Proprietorship (T1 filer)
- Branch operation of a non-resident corporation
The projects must also:
- be completed or in progress
- not have been already reviewed and given an eligibility determination
- not involve an issue that is under notice of objection or in litigation
The Pre-claim consultation service is available up to 4 months after the end of the tax year in which the work was done.
What to expect
After examining the information you provide during the consultation, SR&ED officers will:
- determine if there is SR&ED in your project(s)
- provide advice on the supporting documents you need to keep
- answer your questions
- offer advice and recommendations
If sufficient work has been undertaken, you will be provided with a written report confirming whether or not there is SR&ED in your project(s). The report will not discuss the extent of eligible work or the allowable expenditures.
Request a consultation
Fill out the Pre-claim consultation request form:
After you send your request, a SR&ED officer will call you for more information to confirm your work qualifies for a consultation.
Have your business and project information on hand to answer questions.
Prepare your business and project information
To prepare for your consultation, you will need to have the following information on hand.
- Business name (the same name used on your income tax return)
- Business number or social insurance number
- Business address
- Business tax year
- Date of your request
- A contact person for financial information (position and phone number)
- A contact person for technical information (position and phone number)
- Number of projects (maximum of 3 per year)
For each project, you must provide:
- The project name
- The project’s field of science or technology
- The goal of the project
- A brief description of the scientific or technological knowledge available at the onset of the project as it relates to the project objective
- For example, any shortcomings or limitations in the scientific or technological knowledge that prevented you from achieving your project objective
- The work already performed in the tax year, beyond activity planning
If you have questions about the Pre-claim consultation, contact your coordinating tax services office.
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