The CRA has introduced a SR&ED eligibility self-assessment tool (ESAT), which allows companies to determine the probability of their research and development work meeting the SR&ED requirements.
Although the CRA wishes to keep the ESAT questions as broad as possible, upcoming changes will provide direct links to the SR&ED summary papers and glossaries. It should be noted that the ESAT is intended for self-assessment and educational purposes only, because only the CRA can determine the eligibility of the projects after receiving a complete claim.
