Am I eligible for SR&ED pre-claim approval?

You can apply if your business is a Canadian-controlled private corporation, another Canadian corporation or a partnership, has annual gross business income under $25 million and is in good standing with the CRA. The project must be new: never part of a previous SR&ED claim, never given an eligibility determination, and not under objection or litigation. Each application covers up to 3 projects.

Can I get SR&ED pre-approval if the project has already started?

Possibly. The CRA designed pre-claim approval for planned work, before significant costs are incurred, but its guidance says that if you have only recently begun the work you may still apply. A project that has been running for a long time, or that was already in a past claim, is a poor fit. You can still claim it the regular way.

Do existing SR&ED claimants have to attend the PCA meeting?

Not automatically. The 2 to 5 hour meeting with a CRA research and technology advisor is mandatory for everyone except existing SR&ED claimants in good standing; for them, the advisor may still request one. Existing claimants also get their case number in My Business Account within 2 business days, compared with a phone call within 5 business days for others.

What documents do I need for an SR&ED pre-claim approval application?

Form T1322 plus Section D supporting documents created by your business: a project plan or timeline, your planned internal controls for tracking SR&ED time and costs, key due-diligence references, and a team list with expertise and credentials. Everything is uploaded through My Business Account in one session, up to 10 files. See our Form T1322 guide.

If I am not eligible for pre-claim approval, can I still claim SR&ED?

Yes. Pre-claim approval is optional. Businesses that do not qualify, including those with gross business income of $25 million or more, can still file a regular SR&ED claim on Form T661 after the work is done, within 18 months of the tax year end. A PCA refusal does not stop you from claiming the work either.

SR&ED pre-claim approval (PCA) eligibility checker

Answer 6 quick questions to see whether your business and project meet the CRA's criteria for SR&ED pre-claim approval. You get a clear result (eligible or not eligible, with reasons), your likely timeline, and a printable readiness checklist for Form T1322.

CRA eligibility criteria

Is the business a Canadian corporation (CCPC or other) or a partnership?

Yes No (sole proprietor, trust, non-Canadian)

Is annual gross business income under $25 million? (revenue before expenses, not profit)

Yes, under $25 million No, $25 million or more

Is the business up to date with the CRA? (returns filed, no unresolved balances or compliance issues)

Yes Not sure No

Is the project new? (never in a past SR&ED claim, never given a CRA eligibility determination, and not under objection or in litigation)

Yes, it is new No

How many projects do you want approved?

1 to 3 4 or more

Have you claimed SR&ED before, and are you a claimant in good standing? (changes the case-number and meeting timing)

Yes No, this would be our first

What is this checker based on?

The 6 questions map to the CRA's published eligibility rules for pre-claim approval. If you are eligible, the readiness checklist covers what Form T1322 and the CRA meeting will ask for.

The CRA's eligibility criteria (as of October 2026)

Criterion	Rule	Source
Business type	CCPC, other Canadian corporation, or partnership	CRA: apply
Size	Annual gross business income under $25 million	CRA: apply
Standing	In good standing with the CRA	CRA: apply
New work	Not in a previous SR&ED claim and never given an eligibility determination	CRA info sheet
No disputes	Not under objection or in litigation	CRA info sheet
Projects per application	Up to 3	CRA info sheet
Timing	Before the work starts; you may still apply if you only recently began	CRA: apply
Meeting	2 to 5 hours; mandatory except for existing claimants in good standing	CRA: after you apply
Decision	Within 8 weeks of a complete application	CRA: after you apply

Why the readiness checklist matters

Meeting the criteria is not the same as getting approved. The research and technology advisor decides whether the planned work is SR&ED, so the application has to show it. The checklist follows Form T1322 directly:

Uncertainty, due diligence and planned work are the three Section B answers (up to 500, 700 and 900 words). Vague answers here are the most common reason an application struggles.
Project plan, team list and tracking controls are Section D attachments, and they must be created by your business, not by an outside preparer.
The technical lead named in Section A must attend the meeting, and the CRA asks you to bring the person who will actually do the work.
The signing officer certifies Part 3 and uploads the package through My Business Account. Nobody outside the business can sign for you.

The timeline in your result uses the CRA's service standards: a case number within 2 business days for existing claimants in good standing (5 business days, by phone, for others), then a decision within 8 weeks of a complete application. For the full process, read our guide to SR&ED pre-claim approval. For a section-by-section walkthrough of the form, see our Form T1322 guide.

Eligible, but short on time?

We draft Sections A to C from your repositories, tickets and an interview with your technical lead, and organize your Section D documents so the package is submission-ready for your signing officer.

Not eligible, or the work is already done? Pre-claim approval is optional. You can still claim through a regular SR&ED claim; our SR&ED calculator estimates what it could be worth, and how to file an SR&ED claim covers the steps.

SR&ED pre-claim approval (PCA) eligibility checker

Why

Check first

Your timeline

Before you apply: readiness checklist