SR&ED Launches Optional Pre-Claim Approval Process
Summary
The CRA launched an optional pre-claim approval process on April 1, 2026 for businesses planning SR&ED work.
The Canada Revenue Agency (CRA) launched an optional SR&ED pre-claim approval process on April 1, 2026. It is intended to help businesses find out whether planned projects may qualify for SR&ED tax incentives before work begins or costs are incurred. The CRA says an application is submitted through My Business Account and that it aims to provide a determination within eight weeks. This is not a substitute for reviewing the program rules or documenting a future claim. Next action: read the CRA pre-claim guidance, identify projects before work starts, and assess the supporting technical and financial evidence needed for the applicable SR&ED rules.