After you file your claim

The Canada Revenue Agency (CRA) processes all T2 returns. The CRA conducts the audit reviews of all refundable Ontario tax credits, and sends out all assessments and reassessments.

Status of your claim

If your claim for an Ontario film and television tax credit or an Ontario production services tax credit is not selected for audit by the CRA, processing takes place within 60 days of the CRA's receipt of your complete claim. If your claim is selected for audit, the processing time is usually within 120 days of receipt of a complete claim. The CRA is committed to meeting these service standards 90% of the time. All other Ontario media tax credits will be processed within a reasonable time frame.

You should direct all enquiries regarding your T2 return and media tax credit claims to the CRA's Film Services Units.

Refunds

Both federal and Ontario corporation tax refunds that are claimed on a T2 Corporation – Income Tax Return will be issued by the CRA. The amount will be net of any outstanding federal and/or provincial taxes.

A direction to assign a tax refund does not apply under CRA administration. The CRA does allow a corporation to redirect its tax refund – net of any taxes owing – to the mailing address of its choice, for example, a financial institution. The name of the payee on the refund, however, will be that of the eligible corporation filing the claim.

For more information, see the T2 Corporation – Income Tax Guide.

Media tax credit claimants must file their T2 return along with the required schedules and certificates of eligibility with the CRA. The CRA will not begin to process the media tax credit claim until it receives all of the required documentation (that is, certificates of eligibility for all media credits being claimed), and will not issue partial prepayments for the Ontario film and television and Ontario production services tax credits.

The CRA will process both federal and Ontario claims together and will issue one combined refund.

Reassessments

After we assess your return, we send you a notice of assessment and, if necessary, an explanation of any changes we made to the return.

As soon as you receive the notice of assessment, compare it to your copy of the corporation's return. If you do not agree with the assessment, find an error, or have questions about the assessment, contact us. Within certain time limits, depending on the type of corporation and the nature of the reassessment, we can reassess your T2 return or make additional assessments of tax, interest, and penalties. For more information, go to Reassessments – Adjustments to your T2 return.

Formal disputes

Objections

If you are not satisfied with our answer after talking to us, you have the right to make a formal objection.

You can file a formal dispute or objection if you think the CRA misinterpreted the facts of your tax situation or applied the tax law incorrectly.

You can file a notice of objection with the CRA using form T400A, Notice of objection – Income Tax Act.

For more information about the objections process, go to Resolving disputes.

The review process for an objection varies according to the subject of any disagreement or dispute. The CRA's goal is to send an initial letter within 30 calendar days of the date of receipt of an objection.

Appeals

If you disagree with the decision about your objection, you can file an appeal.

For more information about the appeals process, go to File an appeal to the Court.

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA; see the Taxpayer Bill of Rights.

If you are not satisfied with the service you received, try to resolve the matter with the CRA employee you have been dealing with or call the telephone number provided in the CRA's correspondence.  If you do not have contact information, see the details on contacting the CRA.

If you still disagree with the way your concerns were addressed, you can ask to discuss the matter with the employee's supervisor.

If you are still not satisfied, you can file a service complaint by filling out form RC193, Service Feedback. See the details on how to submit a service complaint.

If the CRA has not resolved your service complaint, you can submit a complaint with the Office of the Taxpayers' Ombudsman.

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