Pre-Claim Review Launch

Date: August 2, 2016

The Canada Revenue Agency (CRA) introduces the Pre-Claim Review. This is a free, on-demand review that lets businesses know whether their scientific research and experimental development (SR&ED) claim will be eligible before it is filed.

The Pre-Claim Review will give businesses a determination on how much research and development (R&D) work is eligible and what expenditures qualify for the SR&ED tax incentives. This provides claimants with the assurance that the CRA will accept their entire SR&ED claim when it is filed.

The CRA will launch the Pre-Claim Review, as a pilot, gradually across Canada. A limited number of participants will be accepted. This will enable the CRA to assess if the Pre-Claim Review meets claimants’ needs. 

The Pre-Claim Review is one more way the CRA is listening to businesses and helping to improve the predictability of the SR&ED Program.

To find out how to participate, go to the Pre-Claim Review webpage.