Although the taxpayer filed its form T-661 on a timely basis for its 2005 taxation year (i.e. by March 31, 2007), on balance of probabilities it appeared that a technical report was not filed by it or its representative until shortly after April 10, 2007, with the result that the taxpayer's claim was denied.
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Drupal 7 entity type
Node
Drupal 7 entity ID
337851
Extra import data
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"field_legacy_header": "<strong><em>1373744 Ontario Inc., O/A One Source Metal v. The Queen</em></strong>, 2009 DTC 1884, 2009 TCC 511",
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