My understanding of it is that as long as jobs are created, the success or failure of the project, and the ownership of IP doesn't matter. If a Canadian company

My understanding of it is that as long as jobs are created, the success or failure of the project, and the ownership of IP doesn't matter. If a Canadian company was to contract out their R&D to another Canadian company, only one can claim SR&ED. Generally, the contractor would claim the SR&ED, but in this case, the contractee did.