D'Arcy J found that Form T2SCH31 ("Schedule 31") was a prescribed form, as it was "authorized by the Minister" as contemplated under s. 244(16). Consequently, the taxpayer's failure to file this form within the paragraph (m) deadline meant that, under paragraph (m), the taxpayer was barred from claiming SR&ED credits for the year in issue. It was therefore irrelevant that the information needed to calculate the taxpayer's SR&ED credits was otherwise available in its return and on Form 661, both of which it had filed on a timely basis.
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strict requirement under para. (m) to file prescribed form (Schedule 31)
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