Précis: The applicant submitted a form for SRED credits to CRA. The claim was rejected because the form was not completed properly. The applicant applied to the Federal Court to review the decision of CRA. The application was dismissed; the Court found that the decision did not involve procedural unfairness. Costs were awarded to CRA.
AFD Petroleum v. R. - FCt: Minister did not act unreasonably in refusing to accept incomplete SRED formPlus >