Are taxpayers who filed their federal tax returns before the enactment of the apprenticeship job creation tax credit required to file amended returns in order to claim the credit?
CRA indicated that they will be required to file Schedule T2SCH31 or Form T2038(IND) by the deadline referred to in s. 127(9)(m) of the ITC, being one year after the claimant's filing-due date for the year in which a taxpayer's apprenticeship expense was incurred.