Tax Memo: Stamping of Hand-Delivered Mail at CRA Local Offices: SR&ED Implications

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A change in Canada Revenue Agency (CRA) policy with respect to date-stamping hand-delivered documents has important implications for Scientific Research and Experimental Development (SR&ED) claimants. This change is of particular concern because the CRA no longer has legislative authority to accept late-filed SR&ED claims.

Tax Memo: Stamping of Hand-Delivered Mail at CRA Local Offices: SR&ED Implications (42 KB)
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