Provenance Claims
Vancouver, B.C.
SR&ED tax credits

Your claim, traceable to the source.

We build SR&ED claims from what your engineers already wrote: the commits, pull requests and tickets made while the work was happening, not recalled in an interview a year later. Every sentence cites the artifact behind it, so the claim is an unbroken chain back to the source. In the art world that chain is called a provenance, and it is what proves a work is authentic.

A single line of a real claim, traced
Source record
commit a05ba2e914 · 2019-08-14 · streams.py
What it says
Concurrent read and close on the same stream loses data; the standard async primitives do not resolve it.
In the claim
“The work sought a stream-handling layer in which read, write and close operations could be driven concurrently from more than one coroutine without lost data or deadlock. [ev:a05ba2e914]”

Actual output from our system. Nothing in a claim is written that cannot be pointed back to a record like this one.

A claim is only worth what it survives.

Most SR&ED claims go fine. Last year the CRA accepted 90 percent of them exactly as filed. But $4.9 billion was claimed and $4.6 billion was allowed, so roughly $300 million did not survive contact with a reviewer. That gap is not a paperwork problem. It is an evidence problem, and it is the one we build for.

$300M Claimed but not allowed last year: $4.9B claimed, $4.6B allowed
1 in 10 Claims that came back modified or denied rather than accepted as filed
18% Our fee, stepping down to 12% above $250K. Firms your size are typically charged 20 to 30
<5 hrs Engineering time we need, instead of 30 to 40

Why reading the record beats interviewing about it

The most common reason claims fail review, in both CRA guidance and the Tax Court record, is missing contemporaneous documentation: proof made while the work happened, not reconstructed from memory a year later. An interview cannot produce that. Your commit history already is that. This is also why the work is faster and costs less, but that is the consequence, not the point.

How a claim gets built

Four steps. The sequence matters, because each one constrains the next.

01

Read the record

Read-only access to your repositories and issue tracker. Processing runs locally. Your source code stays on infrastructure you control.

02

Find the eligible work

We look for the specific fingerprints the CRA's own guidelines describe: an uncertainty existing knowledge could not resolve, a hypothesis, an experiment, a result. Routine work is set aside, with reasons recorded.

03

Draft, with citations

The three narrative sections of Form T661 are drafted from that evidence, each sentence tied to the artifact behind it. A one-hour kickoff interview fills anything the written record cannot show.

04

Two signatures, then your accountant files

A senior SR&ED specialist reviews and signs. Your own technical lead confirms it is accurate. Your accountant files it with your return. We invoice only after the refund lands.

What you would get back

Federal refundable credit at 35 percent and the B.C. credit at 10 percent. They do not simply add: the B.C. credit counts as government assistance and reduces the federal base, so the real combined rate is about 41.5 percent. The calculator does this properly, and the 55 percent overhead allowance the rules grant on salaries. Move the sliders.

4
$110,000
60%
$0
Qualified expenditures$0
Federal credit, 35%$0
B.C. credit, 10%$0
Estimated refund$0
Our fee, 18% to $250K then 12% (before tax)$0
A typical consultant at 25%$0
You keep$0

Estimate only, for planning. Real figures depend on eligibility, your corporate structure, and provincial rules. Assumes a Canadian-controlled private corporation using the proxy method.

We will tell you when there is no claim

Aggressive claims are the real risk in this industry. A denied claim costs you interest and penalties, and it costs us a reputation. So the system is built to refuse.

Excluded from a real claim, with the reason recorded
bump lodash to 4.17.21 routine maintenance
css: align card padding style change
pin numpy, did not investigate workaround, not a resolved uncertainty

Questions worth asking

Does an AI write my tax filing?

No. Software does the digging: it reads a year of engineering records in minutes and drafts a package where every sentence cites a real artifact. A senior SR&ED specialist then reviews and signs it, your technical lead confirms it is accurate, and your accountant files it. Three people stand between the software and the CRA. What the automation removed is the 40 hours of interviews, not the accountability. If you want a tool that drafts a claim and asks you to sign it yourself, several exist and they are cheaper than us. That is a different product with a different risk on it.

Can you guarantee my refund?

No, and be careful with anyone who does. Across the program, about 90 percent of filed claims are accepted as filed and roughly 4 percent are denied outright (CRA annual program statistics, 2025-26). We only take claims we believe are defensible, and if yours does not pay, we do not charge.

What if we already have a consultant?

Then you already know the cost. Most engagements are annual, so the natural moment to compare is before your next fiscal year end. We can also look at prior years: claims can be amended up to 18 months after year end, and companies that filed under the old rules often left money behind.

What changed in 2026?

The enhanced 35 percent credit now covers up to $6 million of qualified spend per year, double the previous limit, taking the maximum refundable credit to $2.1 million. Capital expenditures are eligible again. The CRA also introduced a pre-claim approval route, which we use where it helps: it gives a determination on eligibility before you file.

Do you need access to our source code?

We need read access to the history, which is the commit log, pull requests, and tickets. Processing is local-first, and the engagement letter sets out exactly what is accessed, what is retained for claim defense, and when it is deleted.

Founding clients

We are taking a small first cohort at 15 percent, locked for three years, instead of the standard 18. We aim to need about four hours of your team's time rather than the thirty to forty a traditional engagement takes, and CRA review support is included rather than billed by the hour. Fees are quoted before tax: GST applies, and from 1 October 2026 BC PST applies to this service as well.

Before you commit to anything, we will run your actual engineering history and tell you what is claimable and how well each project is evidenced. Free, and yours to keep either way. A free consultation is standard in this industry; being shown the evidence before you sign is not.

Book 20 minutes

Or email ryan@provenanceclaims.ca directly.