 Given that the claim is secured by an anticipated receipt of a tax credit, firms can receive financing for both pre-file and post-file claims.After submitting a SR&ED claim, the group within the CRA processes the claim on a technical and financial basis.Technical reviewers are primarily concerned with determining whether the project meets the definition of SR&ED, while the financial reviewers focus on the eligibility of associated expenditures expressed in Canadian salaries, subcontractor fees, materials, and overhead.