Will Canada Revenue Agency (CRA) process incomplete corporate tax return filings?
OBPTC
The CRA will not process a claim until it is ‘complete’. A claim is considered ‘complete’ when all of the following documentation are filed with the CRA: a T2 Corporation Income Tax return; a completed Schedule 564 (T2SCH564) for each literary work; and an Ontario Creates certificate of eligibility (or copy) for each literary work. A copy of the certificate of eligibility and a completed T2SCH564 must be included with the T2 Corporation Income Tax return for each year a claim is made in respect of each literary work.