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<h1>Waiver of late filing fees for cost audit CRA 2 notices and CRA 4 reports extended due to portal availability.</h1> Waiver of the additional fee for delayed filing is granted where revised electronic Form CRA 2 was unavailable on the MCA 21 portal, covering notices of appointment of Cost Auditors delayed beyond the prescribed 30 day period from the board meeting; a parallel waiver applies to delayed filing of Form CRA 4 cost audit reports delayed beyond 30 days from receipt of the cost auditor's report, both waivers tied to specified extended filing cut offs and issued due to portal unavailability.