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.

Objections and appeals

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.

Objections

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

You can make a formal objection if you disagree with the amount of tax, interest, or penalties we have assessed or reassessed.

You can file a notice of objection with the CRA using form T400A, 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 (for tax years ending before 2009)

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

You can appeal your assessment or reassessment related to Ontario tax credits  by filing form ON200, Notice of Appeal – Ontario Corporations Tax Act, with the Superior Court of Justice (Ontario). This appeal must be filed within 90 days from the date of the notification that the minister has confirmed the assessment or reassessment of your return.

You must attend the appropriate court office of the Superior Court of Justice (Ontario) in person to file the notice of appeal and to pay the applicable court filing fee. You are also required to send one copy of the notice of appeal, as filed, including the action number and the court location, by registered mail to:

Assistant Commissioner
Appeals Branch
Canada Revenue Agency
14th Floor
250 Albert Street
Ottawa ON K1A 0L5

For more information about the appeals process (for tax years ending after 2008), go to Complaints, objections, appeals, disputes, and relief measures.

Service-related 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 that you have 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 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-Related Complaint. For more information and how to file a complaint, go to Make a service complaint.

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

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