CRA Launches SR&ED Pre-Claim Approval Process April 1
Summary
The CRA has launched a new optional Pre-claim Approval process for the Scientific Research and Experimental Development (SR&ED) tax incentive program, effective April 1, 2026. The process, introduced in the Canada Strong Budget 2025, allows eligible Canadian-controlled private corporations, Canadian corporations, or Canadian partnerships with gross income under $25 million to receive technical approval of planned SR&ED projects before starting work or incurring costs. For approved claims requiring an expenditure review, processing time is halved from 180 to 90 days.
“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.”
R&D-performing businesses, particularly smaller firms that have historically faced uncertainty about SR&ED eligibility, should evaluate whether the Pre-claim Approval process reduces their retrospective filing risk. The 8-week determination timeline and 3-year validity offer meaningful planning certainty before costs are committed, especially for projects where SR&ED eligibility has been a barrier.
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What changed
The CRA launched a new optional Pre-claim Approval process for the SR&ED tax incentive program, available starting April 1, 2026, as introduced in the Canada Strong Budget 2025. Eligible applicants must be Canadian-controlled private corporations, Canadian corporations, or Canadian partnerships with annual gross income under $25 million and in good standing with the CRA.
Businesses can apply in four steps: open a pre-claim approval request via web form (case number in 2-5 business days), complete the application in My Business Account for up to three projects, meet with an SR&ED specialist within four weeks, and receive a determination within eight weeks. Pre-claim approval is valid for up to three years. For SR&ED claims containing pre-approved projects that require an expenditure review, processing time is cut from 180 days to 90 days.
Archived snapshot
Apr 16, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
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:
- 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.
- Apply in My Business Account by completing your application in a few hours. You can request pre-claim approval for up to three projects.
- Meet with a CRA SR&ED specialist within four weeks of submitting your application:
- The CRA may contact businesses in good standing to schedule a meeting with an SR&ED specialist.
- The CRA will contact new SR&ED claimants to schedule a mandatory meeting with an SR&ED specialist.
- 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.
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