After you file your corporation income tax return
After we receive your return, we send it to Corporation Services of the responsible tax centre for processing.
After we assess your return, we do one of the following:
- we send an email notification that there is mail for you to view in your secure online account, if you registered to receive email notifications through My Business Account
- we mail a notice of assessment
The default method of correspondence for businesses that use My Business Account will become electronic, effective on the date of royal assent. However, businesses may still choose to also receive paper correspondence.
As soon as you get the notice of assessment, compare it to your copy of the corporation's return. Contact us if you need us to clarify or explain any part of the assessment.
- Reassessments – Adjusting your T2 return
When can we reassess your return, requesting reassessments, and prepaying reassessments.
- Re-appropriation of T2 statute-barred credits
Making a formal request for re-appropriation of T2 statute-barred credits, how these requests are processed, and the requirements for processing these requests.
- Authorizing a representative for your business
Who can be a representative, authorization level, online and written authorization (Form AUT-01), business taxpayer responsibilities, and managing your account.
- Resolving disputes
Making formal objections, how objections are processed, payment of disputed amounts, and requirements for large corporations.
Forms and publications
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