Arbitrary Assessment Response Checker
An assessment raised on a year nobody filed is displaced by the return for that year. Three answers set the order.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: November 2, 2026
Answer the questions above.
Gondaliya CPA Professional Corporation is a registered EFILE electronic filer. Returns are prepared and transmitted in Canada. Credentials are never shared and never used offshore.
Built From the Outside
Where a year goes unfiled, an assessment can be raised for it without the corporation’s figures. It is constructed from what the Canada Revenue Agency can see rather than from the books, which is why the numbers on it can look unrelated to a corporation that did nothing at all.
The response is not an argument about those numbers. It is the return for that year, which is the document the figures were standing in for.
File the Assessed Year, and the Others With It
| Step | Why in this order |
|---|---|
| 1. The assessed year | Its return is what the assessed figures give way to |
| 2. Any earlier outstanding years | A T2 carries figures forward, so the years are assessed in order |
| 3. Any later outstanding years | Each one is its own return and its own year |
The catch-up filing schedule generator lays the years out in order, and the CRA demand to file deadline calculator dates a demand letter where one came first.
What a Nil Year Owes on an Assessed Year
A true nil return carries no percentage late-filing penalty, because that penalty is a percentage of tax owing and the corporation owes $0.00. The unfiled year still stays open forever, invites a demand to file and an arbitrary assessment, blocks a clearance certificate and dissolution, and costs a non-resident-owned corporation $25.00 per day up to $2,500.00.
Which is the practical reason to file rather than wait. The year stays open until its return is in, and the return is the only thing that closes it.
Frequently Asked Questions
How do I respond to an assessment for a year I did not file?
By filing the return for that year. The assessment was built without the corporation’s figures, and the return is what those figures give way to.
Should I file the other outstanding years at the same time?
Yes, oldest first. A T2 carries figures forward from the year before it, so the years are assessed in the order they fell due. Each one is its own return at $300.00 plus HST per tax year.
What does a nil year owe on an assessed year?
A true nil return carries no percentage late-filing penalty, because that penalty is a percentage of tax owing and the corporation owes $0.00. The unfiled year still stays open forever, invites a demand to file and an arbitrary assessment, blocks a clearance certificate and dissolution, and costs a non-resident-owned corporation $25.00 per day up to $2,500.00.
Nil T2 Filing, $300.00 plus HST per tax year
Type your corporation name, pick your unfiled years, pay, and sign Form T183CORP on a secure screen. Your CRA confirmation is emailed within 3 business days.
Start Nil T2 Filing NOW