Précis: CRA denied the taxpayer certain SRED expenditures claimed on the basis that it had not properly completed all of the information required on a prescribed form. The taxpayer appealed unsuccessfully to the Tax Court. The taxpayer appealed further to the Federal Court of Appeal and its appeal was dismissed from the bench, with costs.
Westsource Group Holdings v. R. – FCA: Failure to provide prescribed information fatal to SRED claimsREAD MORE »