Visual Studio 2015

download and extract CRforVS_clickonce_13_0_20.zip
move CRforVS_clickonce_13_0_20 to C:\Program Files (x86)\Microsoft Visual Studio 14.0\SDK\Bootstrapper\Packages\

How to force the 32bit runtime to install on all CPU Architectures (Intel and AMD64) when using Click-Once deployment
https://apps.support.sap.com/sap/support/knowledge/public/en/1553482

file location

FOR CLICK ONCE DEPLOYMENT

In addition to making SAP Crystal Reports Runtime a prerequisite, you need to modify the product.xml file on the development machine. This file is located in: {Program Files}\Microsoft SDKs\Windows\v*.0A\Bootstrapper\Packages\Crystal Reports for .NET Framework 4.0\

Find the following line and comment it out:

<BypassIf Property="ProcessorArchitecture" Compare="ValueNotEqualTo" Value="Intel"/>

32bit OS with Visual Studio 2015 (14.0)

{Program Files}\Microsoft SDKs\Windows\v*.0A\Bootstrapper\Packages\Crystal Reports for .NET Framework 4.0\

64bit OS with Visual Studio 2015 (14.0)

C:\Program Files (x86)\Microsoft Visual Studio 14.0\SDK\Bootstrapper\Packages\Crystal Reports for .NET Framework 4.0