The L foreign-employment requirement is not limited to Canadian work. The actual employment outside the United States must meet the applicable qualifying relationship, period and other requirements. What matters is the employer and the relationship rather than the map. Ask which legal entity employed the applicant during the relevant period, whether that entity is related to the petitioning company in a way the category recognises, and whether the year of employment falls within the applicable window.
Identify the actual qualifying history
Provide the relevant employers, locations and duties for assessment. Experience in another country may be relevant, but current Canadian residence does not automatically make earlier unrelated work qualify. Long overseas careers often contain the year that counts and several that do not.
Sort the history by employer rather than by country, since a move between two group companies matters and a move between two cities may not. Where employment ran through a distributor, an agent or a joint venture, the relationship question needs the constituting documents rather than a description of how closely the parties worked together. Three answers change the plan rather than the file: no qualifying relationship, no continuous year inside the window, or duties that did not involve knowledge specific to the organisation.
Establish them in that order, because the later ones cost more to document and are wasted if an earlier one fails.