$3B+ in R&D credits defended

The Evidence Layer
for High-Stakes
Professional Work

HammerAI captures, structures, and preserves the evidence behind R&D claims, compliance decisions, and audit findings — so you can defend them years later.

Trusted by SR&ED consultants, accounting firms, and enterprise compliance teams across North America.
$3B+ in R&D tax credits defended.

The audit happens after the work is done.
The evidence doesn't wait.

📋

R&D Tax Claims

You did the work. But scattered code commits, Jira tickets, and Slack threads aren't evidence — they're noise. When CRA or the IRS asks for proof, you're reconstructing the story from memory.

⚖️

Compliance & Legal

Regulations change. Audits happen. Litigation follows. When a regulator or opposing counsel asks what you knew, when you knew it, and how you reached your conclusion — you need a chain. Not a best guess.

🏢

Enterprise Audit Readiness

Your teams make hundreds of high-stakes decisions every year. Without a structured evidence trail, every one of them is a liability waiting to surface.

Not a report. Not a narrative.
Evidence.

HammerAI is infrastructure — the layer between your work and the people who need to verify it.

1

Ingest

Upload any combination of files, repositories, documents, emails, and data. HammerAI ingests everything, hashes every file at the moment of upload, and creates an immutable record of what existed and when.

2

Analyse

HammerAI maps relationships between your evidence sources, identifies qualifying activities, technical uncertainties, and decision points — producing structured findings, not summaries.

3

Preserve

Every finding links back to the exact evidence that produced it. The chain from source → analysis → conclusion is preserved, timestamped, and defensible — ready for an auditor, regulator, or courtroom years later.

"This is infrastructure — not productivity software. HammerAI doesn't write your story. It proves it happened."

From raw files to
audit-ready evidence.

A single workspace where every file, finding, and claim traces back to its source — with full provenance at every step.

Upload

Create a ledger. Drop your files.

Each client engagement gets its own ledger — a secure, isolated workspace. Drag and drop entire project folders, code repositories, document packages, or individual files. Everything is organized and ready for analysis.

  • One ledger per client engagement
  • Drag-and-drop bulk upload
  • Source code, docs, emails, PDFs, spreadsheets
Drop files to begin
Ingestion

Every file hashed. Every byte accounted for.

The moment files are uploaded, HammerAI hashes every one with SHA-256, extracts content from PDFs and documents, and creates an immutable record. The evidence chain starts here — before any analysis touches it.

  • SHA-256 hash on every file at intake
  • Automatic content extraction
  • File size, type, and metadata captured
SHA-256
Analysis

AI-powered evidence analysis. Human oversight.

Every file is individually analyzed to understand what the company builds, how the architecture works, and where R&D activities occurred. The system identifies components, technologies, developers, and qualifying activities — then synthesizes a complete picture.

  • Per-file deep analysis with live progress
  • Component and technology mapping
  • Confidence scoring on every finding
Determinations

Evidence-driven claim sections.

Findings are grouped by component and evaluated for Technical Uncertainty and Process of Experimentation evidence. Each determination is paired, cited, and linked to its source files — not generated from thin air.

  • TU + POE paired determinations
  • Evidence quality scoring per component
  • Full provenance chain to source files
TU POE
Project Groupings

Intelligent T661 project recommendations.

HammerAI analyzes the relationships between components, technologies, and activities to recommend how your R&D work should be grouped into T661 projects. Review the rationale, adjust groupings, and proceed to drafting with confidence.

  • AI-recommended project boundaries
  • Component and evidence overlap analysis
  • Consultant override and adjustment
Project 1 Project 2 Project 3
Report Drafting

AI-drafted. Evidence-grounded. Human-refined.

T661 sections and compliance reports are drafted from the evidence, not from templates. Every paragraph traces to specific findings. Use the built-in AI chat to refine language while keeping the evidence chain intact.

  • Evidence-grounded narrative drafting
  • AI chat for iterative refinement
  • Human vs AI provenance at every edit
EVIDENCE
CRA Pre-Review

Catch issues before the auditor does.

Before you submit, HammerAI reviews your entire claim the way a CRA auditor would — flagging weak evidence, missing documentation, inconsistencies, and areas likely to trigger questions. Fix problems while you still can.

  • Simulated CRA auditor review
  • Warnings and actionable suggestions
  • Evidence gap identification
! !
Sealed Ledger

Cryptographically sealed. Tamper-evident.

When the claim is ready, seal the entire evidence chain. Every file hash, finding, determination, and narrative is locked into a cryptographic chain of custody — verifiable by any auditor, regulator, or court, years after the fact.

  • Merkle-tree hash chain over the full evidence graph
  • Shareable auditor view with read-only access
  • Complete chain of custody from source to claim
SEALED 2026-03-20

Built for the people who have to
defend the work.

SR&ED & R&D Tax Consultants

Stop reconstructing evidence after the fact. HammerAI processes your client's files and produces structured, audit-ready findings.

  • Reduce claim preparation time
  • Defend audits with confidence
  • Scale your practice without scaling your team

Accountants & Professional Services Firms

Now you can offer SR&ED and R&D tax services you couldn't before. HammerAI gives your firm the analytical infrastructure that used to require a specialist team.

  • Offer SR&ED without hiring specialists
  • White-label ready
  • Per-ledger pricing that scales with your volume

Enterprise Compliance Teams

When you're under audit, in litigation, or facing regulatory scrutiny — you need to show your work.

  • Audit-ready evidence across all domains
  • Immutable chain of custody
  • Scales from one project to entire portfolios

Built by people who've been on
the other side of the audit table.

HammerAI was founded by experts in R&D tax governance, AI systems, and enterprise compliance — with decades of experience defending claims before CRA, the IRS, and regulatory bodies across North America.

We've spent 30+ years doing this work manually — interviewing developers, sifting through commits, reconstructing what happened. We built HammerAI because we knew exactly where the process broke.

$3B+
in R&D tax credits defended
SR&ED & §41
North American from day one — CRA & IRS expertise
Fortune 500
Originated from Fortune 500 and Big 4 engagements

Intelligence that compounds
every fiscal year.

Three products. One evidence chain. HammerAI captures R&D signals where your team already works, structures them into defensible claims, and gets smarter every year it runs.

How cryptographic chain of custody
changes evidence preservation.

Our technical whitepaper covers the architecture behind HammerAI's evidence preservation layer — layered Merkle-style sealing, the provenance graph, human-AI attribution, and why it matters for R&D tax credits, compliance, and litigation.

We'll send you the PDF — no spam, ever.

Plans that scale with
your practice.

Every plan is built around the ledger — one complete evidence chain for a single R&D project, compliance matter, or audit file. Pick the model that fits how you work.

Pay-as-you-go

Per-ledger pricing for occasional use, one-off projects, or teams evaluating HammerAI for the first time.

Professional

Popular

Monthly subscription for SR&ED consultants and independent practitioners with steady client flow.

Firm

Annual licensing for accounting and consulting firms. Multi-seat access, white-label options, and volume pricing.

Enterprise

On-premise deployment, custom integrations, dedicated support, and SLAs for large compliance teams.

Talk to Us About Pricing

Early access members lock in founding rates.

The audit doesn't warn you.
Start building your evidence now.

Early access opens April 2026. Be first in line.

Early access opens April 2026. Be first in line.