A CRA office set up a deposit box for returns. The taxpayer's return was not late, given that the taxpayer's accountant testified that he delivered the return on the 29th of April, and that the CRA office had no timestamp process in place.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334423
Extra import data
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"field_legacy_header": "<strong><em>Saunders v. The Queen</em></strong>, 2010 DTC 1099 [at 3025], 2010 TCC 114",
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