| Quandary |
I think you use your own Class Level + 5.
Familiars eventually gain that level of SR at class level 11,
but you can get Celestial Template familiars before then...
I don't think there's any sudden shift in the CR level for them,
it's just that the Celestial Template SR becomes superfluous with the normal Familiar SR past that level.
(if you rule that they lose the normal familiar SR if the master is dead, they would still retain the celestial SR though)
| Quandary |
Yeah, that's how I rule it also, like Familiars, if you have an 'effective class level' for the Familiar/Companion feature that is different than max character level, you use that as the basis of the calculation.
Be careful with SR though, it cuts both ways, and even if the Companion has the INT and you can use custom tricks or pushing,
it's a pain in the ass to spend your action to command them, so they can raise/lower SR, so you or allies can cast a spell on it.