Our wonderful friends at The InGenuity Group have a fabulous blog (sreducation.ca) with unlimited SR&ED resources. This week we’d like to feature one of their latest posts on SR&ED Outside of Canada.  Can you file for SR&ED for work performed outside of Canada?

Globalization of the workforce means that Scientific Research and Experimental Development  (SR&ED) work undertaken outside Canada is something that should be considered. There are a number of reasons why a company may need to carry out SR&ED outside Canada. These reasons may include:

  • Segments of the research have geographical limitations that require them to be carried out at a specific foreign location
  • The company has contracted another non-Canadian entity to complete certain portions of the SR&ED; or
  • The organization has pre-existing facilities abroad that undertake support work for primary SR&ED research performed within Canada.