After you file your claim for Ontario refundable media tax credits

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
• Refunds
• Reassessments
• Formal disputes (objections and appeals)
• Service complaints
• Reprisal complaints

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 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 assessing your return, the CRA will either:

• send you 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
• mail you a notice of assessment

As soon as you get the notice of assessment, compare it to your copy of the corporation's return. Contact the CRA if you need it to clarify or explain any part of the assessment. You can call the telephone number provided in the CRA's correspondence.

Within certain time limits, depending on the type of corporation and the nature of the reassessment, the CRA 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 and appeals)

You have the right to file an objection if you disagree with an assessment, determination, or decision.

For more information about objections and related deadlines, see how to file an objection.

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 details about the Taxpayer Bill of Rights.

You may provide compliments or suggestions, and if you are not satisfied with the service you received:

1. Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, see the details on how to contact the CRA
2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor
3. If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, see the details

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers' Ombudsperson.

Reprisal complaints

If you have received a response regarding a previously submitted service complaint or a formal review of a CRA decision and  feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

See reprisal complaints for more information.

Forms and publications

• Guide T4012, T2 Corporation Income Tax Guide
• Guide P148, Resolving Your Dispute: Objections rights under the Income Tax Act
• Form T400A, Notice of objection – Income Tax Act
• Form RC193, Service Feedback
• Form RC459, Reprisal Complaint

Related link

• Objections, appeals, disputes, and relief measures