SR&ED Pre-Claim Approval: How It Works
Since April 1, 2026, eligible businesses can ask CRA to assess planned SR&ED work before starting it. For a large or uncertain project, that can take guesswork out of the claim. It’s optional, and it doesn’t replace good records.
What is SR&ED pre-claim approval?
An optional CRA process where a business submits a planned project and gets CRA’s view on whether the work meets SR&ED requirements, before significant costs are incurred. CRA says it aims to provide a determination within eight weeks (CRA SR&ED news and updates).
Who can apply?
According to CRA’s pre-claim approval page, applicants must be CCPCs, other Canadian corporations or partnerships with gross business income under $25 million, in good standing with CRA. The project must not have been claimed in a previous year or be under litigation.
How do you apply?
- Request a case number.
- Complete the application with project details and supporting documents.
- Upload the application in My Business Account.
- Meet with CRA and receive the decision.
| Stage | Status |
|---|---|
| Scope uncertainty and baseline | Done |
| Pre-claim approval application | Submitted |
| CRA meeting | Scheduled |
| Start experiments | Waiting |
| Monthly records | Ready |
When is it worth using?
| Situation | Pre-claim approval? |
|---|---|
| Large project with significant planned spending | Worth considering |
| First-time claimant unsure what qualifies | Worth considering |
| Work already under way or finished | No: it’s for planned work |
| Small, clearly routine development | Not needed; it likely won’t qualify anyway |
Use it for big bets, not routine work.
Pre-claim approval earns its time on large, uncertain projects.
What doesn’t it do?
It doesn’t replace records, calculate your credit or guarantee the expenditures you claim later. You still need contemporaneous evidence (SR&ED documentation) and a correct claim (the T661 claim process). It sits alongside the changes covered on SR&ED changes in 2026.
Frequently asked questions
What is SR&ED pre-claim approval?
An optional CRA process, launched April 1, 2026, to assess whether planned work meets SR&ED requirements.
Who can apply for SR&ED pre-claim approval?
CCPCs, other Canadian corporations or partnerships with gross business income under $25M, in good standing.
How long does pre-claim approval take?
CRA says it aims to give a determination within eight weeks.
When should I apply for pre-claim approval?
Before starting the project, ideally before significant costs are incurred.
Is pre-claim approval required?
No. It is optional.
Does pre-claim approval guarantee my refund?
No. You still need records and a correct claim for the work and costs you actually incur.
Sources & further reading
Standards and platform rules change. These sources let you verify the current requirements directly. All screens shown are mock-ups of fictional products.