Mr. Speaker, with respect to the above-noted question, what follows is the response from the CRA as of November 21, 2022, which is the date of the question.
In order for an entity to qualify for Scientific Research and Experimental Development (SR&ED) investment tax credits it must file a T2 Corporation Income Tax Return with the CRA and the SR&ED work being claimed must be undertaken in Canada by or on behalf of the entity. Please note that a Canadian subsidiary of a foreign parent entity, or a foreign entity with a Canadian branch, performing eligible SR&ED work in Canada can deduct eligible expenditures and claim the SR&ED tax credits on these to reduce taxes payable.
With respect to parts (a), (b) and (c), the SR&ED Program does not isolate the requested information for foreign-controlled corporations filing SR&ED investment tax credit claims. Therefore, the requested information cannot be provided in the manner requested.