After you file your corporation income tax return
After the Canada Revenue Agency (CRA) receives your return, it sends it to Corporation Services of the responsible tax centre for processing.
After assessing your return, the CRA will either:
- send you a notice of assessment in My Business Account if you receive mail online. If you are registered for email notifications service, you will receive an email notification that there is mail for you to view in My Business Account
- mail you a notice of assessment
Most business correspondence is only available online in My Business Account by default, except when a business has changed its delivery method to receive paper mail. For more information, go to Online mail for business.
As soon as you get the notice of assessment, compare it to your copy of the corporation's return. Contact us if you need the CRA to clarify or explain any part of the assessment.
Topics
- 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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