Corporate income tax returns - Special situations

Your waiver request may be denied and/or you may have multiple requests in a tax year.

If your waiver request is denied

Revise the original return and submit it to the assigned officer. You have the option of revising the current return to include the amounts that the payer will be withholding and remitting to the CRA. If you, the non-resident, still qualify for a treaty exemption, the revisions on the return would include lines 800 and 801 to claim a refund, and boxes 195 and 196 on Schedule 91, Information Concerning Claims for Treaty-Based Exemptions.

If we deny the waiver and you do not believe you are treaty exempt, complete a revised return along with the required General Index of Financial Information (GIFI) schedules.

Another option to claim your refund is by filing the corporate return within 6 months of the taxation year-end at the Ottawa Tax Services Office. If the T2 return is filed late, applicable late filing penalties and interest will be assessed.

We recommend that the return be resubmitted to the tax services office that reviewed the waiver request.

Multiple waiver requests

You may have several contracts in Canada during a tax year. If this is your second or subsequent request for a waiver, complete a revised T2 corporate tax return including the gross amount of income earned from the previous and the current contracts for that tax year.

Forms and publications

• T2 Corporation Income Tax Return

Related Topics

• Tax Services Offices – Film Industry
• Waiver of withholding tax