entitled to receive

6 September 2011 External T.I. 2010-0389011E5 F - L'interprétation de " est en droit de recevoir" -- summary under Subsection 13(7.1)

Is a taxpayer "entitled to receive" the amount of the investment tax credit for manufacturing and processing equipment in Québec (the “Credit") for the purposes of s. 13(7.1) if it has not filed the prescribed form for the credit? CRA stated:

entitled to receive

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