The Canada Revenue Agency launched a new pre-claim approval process for the Scientific Research and Experimental Development tax incentive program.
The process became available on April 1, 2026. CRA described it as optional and aimed at eligible small and medium businesses that want to know whether a project qualifies for SR&ED incentives before work begins or costs are incurred.
The SR&ED program supports qualifying research and development work through tax incentives. For many smaller firms, uncertainty about whether a project qualifies can affect budgeting, cash flow, and willingness to begin a technical project.
Under the new process, businesses can submit a request and receive a CRA determination within eight weeks.
CRA also said that, for SR&ED claims containing projects granted pre-claim approval and requiring an expenditure review, processing time would be cut from 180 days to 90 days.
The measure was introduced through Budget 2025 as part of a broader effort to give claimants earlier certainty and create a more direct relationship between businesses and CRA before claims are filed.
The change does not replace the SR&ED claim itself. It gives eligible businesses an early view on project eligibility, while expenditure support and claim review can still matter when the return is filed.