Tax Tip - Innovate with confidence: CRA's SR&ED Tax Incentive Program launches a new Pre-claim approval process

PR Newswire
Today at 1:32pm UTC

Tax Tip - Innovate with confidence: CRA's SR&ED Tax Incentive Program launches a new Pre-claim approval process

Canada NewsWire

OTTAWA, ON, April 8, 2026

OTTAWA, ON, April 8, 2026 /CNW/ - Is your business engaged in scientific research and experimental development (SR&ED)? The Canada Revenue Agency (CRA) offers tax incentives to help you reduce the income tax you must pay and to support your innovation journey. As of April 1, 2026, eligible businesses can take advantage of the new Pre-claim approval process as they plan their research and development projects. The Canada Strong Budget 2025 introduced this initiative, which provides early certainty, streamlines the application process, and builds a direct relationship between claimants and the CRA.

What is the Pre-claim approval process?

The Pre-claim approval process is a new optional process that helps eligible small and medium businesses find out if their projects qualify for SR&ED tax incentives before they start work or incur any costs. By submitting a request, businesses can receive a determination from the CRA within eight weeks, making it easier to plan with confidence.

How your business can benefit

If you are eligible and choose to use the Pre-claim approval process, your business can benefit from:

  • early certainty by getting technical approval of planned SR&ED projects before you start work or incur costs
  • a streamlined application process by completing the application in less than a day using existing documentation
  • a direct relationship with the CRA by meet with an SR&ED specialist who will get to know you and your work

Who is eligible?

To support startups and smaller firms, pre-claim approval is available to businesses that:

  • are Canadian-controlled private corporations, Canadian corporations, or Canadian partnerships
  • have an annual gross income of less than $25 million
  • are in good standing with the CRA

How to apply for pre-claim approval

Apply for SR&ED pre-claim approval in four easy steps:

  1. Open a pre-claim approval request by completing the web form. The form takes less than five minutes, and you will receive a case number in two to five business days.
  2. Apply in My Business Account by completing your application in a few hours. You can request pre-claim approval for up to three projects.
  3. Meet with a CRA SR&ED specialist within four weeks of submitting your application:
    1. The CRA may contact businesses in good standing to schedule a meeting with an SR&ED specialist.
    2. The CRA will contact new SR&ED claimants to schedule a mandatory meeting with an SR&ED specialist.
  4. Receive a pre-claim approval determination from the CRA. Within eight weeks of completing your application in My Business Account, you will receive an official determination from the CRA. If the CRA grants you approval, your pre-claim approval will be valid for up to three years.

For SR&ED claims containing projects that were granted pre-claim approval, and that require an expenditure review, the processing time will be cut in half from 180 days to 90 days.

Learn more about pre-claim approval

For more information on the Pre-claim approval process visit How to apply for pre-claim approval - Scientific Research and Experimental Development (SR&ED) tax incentives.

Contacts

Media Relations
Canada Revenue Agency
613-948-8366
cra-arc.media@cra-arc.gc.ca

Stay connected

SOURCE Canada Revenue Agency