Requesting a reassessment of your T2 return

With your letter, include any relevant supporting documents, such as:

• revised financial statements or the General Index of Financial Information (GIFI)
• revised schedules

Note

Do not send the entire T2 return.

Requesting a carryback of a loss or tax credit

To ask to carry back a loss or tax credit to a prior tax year, file whichever of the following schedules apply:

• Schedule 4, Corporation Loss Continuity and Application, to ask to carry back a loss
• Schedule 21, Federal and Provincial or Territorial Foreign Income Tax Credits and Federal Logging Tax Credit, to ask to carry back foreign tax credits on business income
• Schedule 31, Investment Tax Credit – Corporations, to ask to carry back an investment tax credit
• Schedule 42, Calculation of Unused Part I Tax Credit, to ask to carry back a Part I tax credit

You can file these schedules with the return on which you report the loss or earn the credit, or you can forward them separately to the tax centre that serves the corporation.

Forms and publications