Précis: Easy Way was denied SR&ED credits in respect of its 2008 taxation year. Put quite simply it filed a Form T2SCH31 (“Schedule 31”) on August 16, 2010 when CRA took the position that the deadline for filing was 46 days earlier, i.e., June 30, 2010.
Easy Way Cattle Oilers v. R. - TCC: Late filed Schedule 31 - no SR&ED creditsREAD MORE »