Canada Revenue Agency
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Preclaim Project Review (PCPR) Service

The Preclaim Project Review (PCPR) Service is a free advisory service designed to help businesses in planning and investment decisions by:

  • identifying which of your company’s R&D projects and work may qualify for SR&ED tax incentives;
  • providing a preliminary opinion on the eligibility of SR&ED projects without having to generate extensive paperwork, potentially reducing the time and cost of claim preparation;
  • helping you understand what supporting documentation should be kept; and
  • establishing open communication and building a stronger working relationship between you and the CRA.

The PCPR Service is available before SR&ED tax incentives are claimed and, ideally, early in the R&D process or even before the work is undertaken. This provides greater up-front certainty about the eligibility of R&D work for SR&ED tax incentives.

Note: The PCPR Service is neither an advanced income tax ruling nor a pre-approval of an SR&ED claim. A final determination on any SR&ED claim must be based on the actual work done and can only be made after the claim is filed.

To find out more about our PCPR Service, contact your local CRA tax services office.