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Official Assessor Preparation Checklist

SR&ED Tax Credits & NRC IRAP Funding Application Checklist

Step-by-step document schedule, eligibility rules, and assessor compliance items needed before submitting your application to CRA & National Research Council Canada.

🌍 CA
CRA & National Research Council Canada
Funding: 35% Federal SR&ED Refundable Credit + Up to 80% Salary Coverage (IRAP)
Application Readiness Score
0 of 9 Checked
0%Check each item as you gather documents to ensure a zero-defect submission.

1. Entity & Geographic Eligibility

0/3 verified

Registered business base in CA

Assessor Mandatory

Must operate with commercial premises or trading address registered within the jurisdiction of CRA & National Research Council Canada.

Headcount under 500 full-time staff

Assessor Mandatory

Official enterprise limit of fewer than 500 employees (including active founder-directors).

Trading history under 120 months

Assessor Mandatory

Must be within early-stage establishment window (less than 120 months since commencement of commercial sales or incorporation).

2. Required Assessor Document Pack

0/3 verified

Canadian-Controlled Private Corporation (CCPC) status

Assessor Mandatory

Ensure this item is fully drafted, proofread, and signed off prior to submitting the formal application.

Form T661 submitted with the corporate T2 tax return within 18 months of FY end

Assessor Mandatory

Ensure this item is fully drafted, proofread, and signed off prior to submitting the formal application.

Detailed project documentation demonstrating scientific/technological advancement

Ensure this item is fully drafted, proofread, and signed off prior to submitting the formal application.

3. Procurement & 3-Quote Rules

0/1 verified

Itemised supplier cost breakdown & scope specifications

Clear written supplier proposals detailing scope of work, deliverables, timeline, and professional fees.

4. Budget & Matching Funds Verification

0/2 verified

Proof of 65% matching founder funds in bank account

Assessor Mandatory

Because SR&ED Tax Credits & NRC IRAP Funding provides a 35% grant rate, you must verify access to the remaining 65% co-funding in your bank statement.

Zero retrospective expenditure prior to formal approval

Assessor Mandatory

Ensure no deposits, invoices, or purchase orders have been signed or paid before receiving the formal Letter of Offer.

Assessor Timing & Retrospective Warning

IRAP requires pre-approval by an Industrial Technology Advisor (ITA) before incurring R&D payroll expenses.

Ready to assemble your grant pack?

Use Startup Preflight to draft, audit and compile your application.

Module A and K auto-generate the written concept, hiring schedule, financial forecast, and 3-quote supplier schedule in the exact format assessors expect.