Canada: Adviser registration | Research Credit Integrity Alliance

This page describes what the official sources say about who may prepare an SR&ED claim for a fee, and the registration and authorization systems that apply when an adviser deals with the CRA on a business's behalf. Identification of the preparer on the claim itself is covered on the preparer identification page.

Summary

Question	What the official sources say
Who counts as a claim preparer?	Any person or partnership that agrees to accept consideration to prepare, or assist in preparing, the SR&ED form, other than an employee acting in the course of employment.1
Is a professional qualification required to prepare a claim?	No requirement was identified in the Income Tax Act or the CRA's SR&ED guidance.1
Must a preparer register with the CRA to prepare a claim?	No registration requirement for SR&ED claim preparers was identified. The preparer must be named on the claim.2
How does an adviser deal with the CRA for a client?	Through authorization as a representative, for example through Represent a Client.34

Who may prepare a claim

The Income Tax Act defines a claim preparer of an SR&ED form as a person or partnership who agrees to accept consideration to prepare, or assist in the preparation of, the form. Employees who prepare or assist with the form in the course of their employment are excluded.1 The definition is based on payment for the work. It does not refer to a professional designation, membership of a professional body or a license.1

No provision of the Income Tax Act or published CRA SR&ED guidance requiring an SR&ED claim preparer to hold a license, a professional qualification or a registration was identified for this page.

The CRA's own guidance to businesses refers to working with "a tax professional or claim preparer" and advises selecting a preparer who is knowledgeable about SR&ED tax incentives and eligibility requirements.5 In a 2022 advisory, the CRA advised businesses to be cautious about unsolicited offers to claim SR&ED investment tax credits on their behalf, and to be informed about who they are dealing with and what their qualifications are.6

Responsibility stays with the claimant

The CRA states that all claimants are legally responsible for the accuracy of the information in their claims, and that a business using a third party is responsible for verifying the accuracy of information submitted on its behalf and for keeping documentation to support the claim.6 The CRA also advises businesses never to sign a blank form and to keep a copy of the application.6 Its guide to the SR&ED review process states that a claimant remains legally responsible for the claim even if someone else is chosen to act for it.7

Naming the preparer on the claim

Although there is no registration requirement for preparers, the claim must identify them. Part 9 of Form T661 requires the name and business number of each claim preparer that has accepted consideration to prepare or assist in preparing the claim, together with the billing arrangement and the total fee.2 The CRA's guide states that an individual preparer may provide a GST or HST number.8 Part 10 of the form also asks for the name of the person or firm who completed the form.2

Authorizing a representative

A preparer who will speak to the CRA about a claim, or attend review meetings, needs to be authorized by the business. The CRA's review guide states that a claimant has the right to choose a person to represent it, that once authorized the CRA can discuss the claim with that person, and that a representative can attend meetings and make representations on the claimant's behalf if the claimant requests it.7

The CRA's Represent a Client service is an online portal through which authorized representatives access tax information for the people and businesses they represent.3 The CRA states that a representative can be anyone who would like to access information and services on behalf of others, and gives examples including a bookkeeper, a lawyer, a financial planner, and an owner or employee of a business that provides tax or payroll services.3 The page does not set any professional qualification for representatives.3

Identifier	What it is
RepID	Issued to everyone who registers with Represent a Client.3
GroupID	Created by a representative to give a group of representatives access to the information of taxpayers who authorize the group.3
Business number	A business that provides tax services can register so that its employees can access client information.3

A business can give a representative one of three levels of authorization: level 1 to view information only, level 2 to view and update information, and level 3 for delegated authority. Level 3 can be requested only for a RepID; a GroupID or business number cannot have level 3 access to a business.4

Registration with Represent a Client is a way of obtaining access to a client's CRA information. It is not described by the CRA as a license to prepare SR&ED claims.3

Points the sources leave open

Whether any province regulates who may prepare R&D tax credit claims for a fee.
How many SR&ED claims are prepared by paid preparers. No official figure was identified for this page.

Sources

Government of Canada, Income Tax Act, RSC 1985, c 1 (5th Supp), subsection 162(5.3), definitions of "claim preparer", "claim preparer information" and "SR&ED form". https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-162.html (accessed 11 October 2026). Back
Canada Revenue Agency, Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, T661 E (26), Part 9, Claim preparer information, and Part 10, Certification, line 175. https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t661/t661-26e.pdf (accessed 11 October 2026). Back
Canada Revenue Agency, About Represent a Client. https://www.canada.ca/en/revenue-agency/services/e-services/represent-a-client/about-represent-a-client.html (accessed 11 October 2026). Back
Canada Revenue Agency, Levels and scope of authorization that you can give representatives of your business. https://www.canada.ca/en/revenue-agency/services/tax/representative-authorization/access/levels-scope.html (accessed 11 October 2026). Back
Canada Revenue Agency, Are you preparing to claim SR&ED tax incentives? Here's what you need to know (tax tip, May 30, 2023). https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2023/preparing-to-claim-sred-tax-incentives-what-you-need-to-know.html (accessed 11 October 2026). Back
Canada Revenue Agency, Advisory for businesses claiming SR&ED investment tax credits (tax tip, October 12, 2022). https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2022/advisory-businesses-claiming-sred-investment-tax-credits.html (accessed 11 October 2026). Back
Canada Revenue Agency, The SR&ED Review Process: A Guide for Claimants, section on representatives. https://www.canada.ca/en/revenue-agency/services/scientific-research-experimental-development-tax-incentive-program/technical-review-a-guide-claimants.html (accessed 11 October 2026). Back
Canada Revenue Agency, T4088, Guide to Form T661 (T4088(E) Rev. 20), Part 9, Claim preparer information, line 945. https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4088/guide-form-t661-scientific-research-experimental-development-expenditures-claim-guide-form-t661.html (accessed 11 October 2026). Back