Précis: The Tax Court decision in this matter was blogged earlier on this site. 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 v. R. - FCA: Late-filed form not saved by section 32 of the Interpretation ActREAD MORE »