- T652 - Notice of revocation of waiver
Waiver in respect of the normal reassessment period
Subsection 152(4) generally restricts the CRA from reassessing a return of income for a tax year that is beyond three years from the date of the original Notice of Assessment or of an original notification that no tax was payable for the year. When the normal three-year reassessment period for a tax year ends, the return is considered statute-barred.
If you have filed a Waiver in respect of the normal reassessment period (Form T2029) and wish to revoke it, use for T652, Notice of revocation waiver.