Requesting a reassessment of your T2 return
You can request a reassessment electronically using the latest commercial tax preparation software packages. You can also request a reassessment by sending the bar codes that contain the information needed to reassess your return to your tax centre.
Otherwise, you can write a letter to the tax centre that serves the corporation. Clearly identify the following:
- the name of the corporation
- the corporation's business number (BN)
- the corporation's tax year
- any details that apply
With your letter, include any relevant supporting documents, such as:
- revised financial statements
- revised schedules
Do not send the entire T2 return.
Requesting a carryback of a loss or tax credit
To ask to carry back a loss or tax credit to a prior tax year, file whichever of the following schedules apply:
- Schedule 4, Corporation Loss Continuity and Application, to ask to carry back a loss
- Schedule 21, Federal and Provincial or Territorial Foreign Income Tax Credits and Federal Logging Tax Credit, to ask to carry back foreign tax credits on business income
- Schedule 31, Investment Tax Credit – Corporations, to ask to carry back an investment tax credit
- Schedule 42, Calculation of Unused Part I Tax Credit, to ask to carry back a Part I tax credit
You can file these schedules with the return on which you report the loss or earn the credit, or you can forward them separately to the tax centre that serves the corporation.
Forms and publications
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