Reassessments - Adjustments to your T2 return

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
• penalties

Reassessments can result from a request from you, a court request, or as part of our normal assessment process.

Forms and publications

• Guide T4012, T2 Corporation Income Tax Guide
• Information Circular IC75-7, Reassessment of a Return of Income