Government Programs

CRA outlines SR&ED pre-claim process and online account updates

The Canada Revenue Agency’s latest business tax newsletter covers an optional SR&ED pre-claim approval process, Business Registration Online sign-in requirements and updates to small-business resources.

By Grant Sullivan ·

Key takeaways

  • Eligible businesses can use the optional SR&ED pre-claim approval process to find out whether a project qualifies before work begins or costs are incurred.
  • Applications for the SR&ED process are submitted through My Business Account, and the CRA says determinations are provided within eight weeks.
  • Business Registration Online has required users to sign in to a CRA account since July 14, 2026.
  • Businesses can link a Social Insurance Number to a business number online using an assessed GST/HST or T2 return; business numbers registered within the last 28 days can be linked,

Optional SR&ED review available before project work begins

The Canada Revenue Agency has introduced an optional pre-claim approval process under the Scientific Research and Experimental Development, or SR&ED, program. The process helps eligible businesses determine whether their research and development projects qualify for SR&ED tax incentives before beginning work or incurring costs.

Businesses submit an application through My Business Account. The CRA says it can provide a pre-claim approval determination within eight weeks. The agency also directs businesses to a pre-claim approval web page and upcoming webinars for more information.

CRA account sign-in required for Business Registration Online

Since July 14, 2026, users must sign in to a CRA account to access Business Registration Online. Once signed in, users can register for a business number or CRA program accounts, including GST/HST.

The CRA says the change strengthens security, protects information and makes the service more reliable and easier to use.

Online options for accessing My Business Account

The CRA says businesses can link a Social Insurance Number to a business number and add the business number to a CRA account online, without contacting the agency. A SIN can be linked to a business number using information from an assessed GST/HST return or T2 Corporation Income Tax Return.

If a business number was registered within the previous 28 days, a SIN can also be linked online without a filed return. The agency has also reorganized its Resources for small and medium businesses web page to bring together tax information, online services and tools for businesses starting up, managing operations or planning for growth.