Which corporations qualify to use the short form CT23 Tax Return?
The criteria for determining whether or not a corporation can use the CT23 Short Form Corporations Tax Return is provided in Information Bulletin 4001R1 Combined Return, Short-Form Return and the Exempt from Filing Policy for Corporations. • How do I make corrections to my return? File an amended return for the taxation year in question. Alternatively, a letter detailing the required changes may be sent to: Ministry of Revenue Desk Audit Section 33 King Street West PO Box 622 Oshawa ON L1H 8H6 For Canadian-controlled private corporations, corrections must be made within four years from the date of mailing of the original notice of assessment. For all other corporations, corrections must be made within five years from the date of mailing of an original assessment. The Ministry of Revenue will only make these corrections under the circumstances outlined in Corporations Tax Interpretation Bulletin 3009R Statute-Barred Periods and provided the year is not statute-barred.
