Normal reassessment period - The normal period of reassessment for your T2 retrun depends on whether or not the corporation was a Canadian-controlled private corporation.
Extended reassessment period - CRA can reassess your T2 return up to three years beyond the normal period in certain situations.
You have 90 days from the date of the notice of assessment or reassessment to file a formal objection. See resolving disputes for more information.
Refund interest
When CRA refunds or applies an overpayment, CRA pays refund interest from certain dates.
Carryback
CRA will calculate late payment interest, refund interest, or both, for the carryback from 30 days after certain dates. See effect of a carryback on interest for more information.
Registration
Within 45 days of incorporation, you should receive a notice confirming your business number (BN) and summary of accounts including your corporation income tax program account.