T2 Corporation – Income Tax Guide – Appendices

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Related forms and publications
- List of federal and provincial or territorial corporation schedules and forms
Digital services
- Handling business taxes online
- Electronic payments
For more information
Index

Related forms and publications

List of federal and provincial or territorial corporation schedules and forms

You can find the following schedules and forms at Forms and publications.

Schedules and forms
Schedule or form	Title
RC145	Request to Close Business Number Program Accounts
RC193	Service Feedback
RC312	Reportable Transaction and Notifiable Transaction Information Return
RC3133	Reportable Uncertain Tax Treatments Information Return
RC431	Request for Re appropriation of T2 Statute-barred Credits
RC4288	Request for Taxpayer Relief – Cancel or Waive Penalties and Interest
RC4649	Country-by-Country Report
T2	T2 Corporation Income Tax Return
T2 Short	T2 Short Return
T2 SCH 1	Net Income (Loss) for Income Tax Purposes
T2 SCH 2	Charitable Donations and Gifts
T2 SCH 3	Dividends Received, Taxable Dividends Paid, and Part IV Tax Calculation
T2 SCH 4	Corporation Loss Continuity and Application
T2 SCH 5	Tax Calculation Supplementary – Corporations
T2 SCH 6	Summary of Dispositions of Capital Property
T2 SCH 7	Aggregate Investment Income and Income Eligible for the Small Business Deduction
T2 SCH 8	Capital Cost Allowance (CCA)
T2 SCH 9	Related and Associated Corporations
T2 SCH 11	Transactions with Shareholders, Officers, or Employees
T2 SCH 12	Resource-Related Deductions
T2 SCH 13	Continuity of Reserves
T2 SCH 14	Miscellaneous Payments to Residents
T2 SCH 15	Deferred Income Plans
T2 SCH 16	Patronage Dividend Deduction
T2 SCH 17	Credit Union Deductions
T2 SCH 18	Federal and Provincial or Territorial Capital Gains Refund
T2 SCH 19	Non-Resident Shareholder Information
T2 SCH 20	Part XIV – Additional Tax on Non-Resident Corporations
T2 SCH 21	Federal and Provincial or Territorial Foreign Income Tax Credits and Federal Logging Tax Credit
T2 SCH 22	Non-Resident Discretionary Trust
T2 SCH 23	Agreement Among Associated Canadian-Controlled Private Corporations to Allocate the Business Limit (see Schedule 49 for allocation of the expenditure limit)
T2 SCH 24	First-Time Filer After Incorporation, Amalgamation, or Winding-up of a Subsidiary into a Parent
T2 SCH 25	Investment in Foreign Affiliates
T2 SCH 27	Calculation of Canadian Manufacturing and Processing Profits Deduction
T2 SCH 28	Election Not to Be Associated Through a Third Corporation
T2 SCH 29	Payments to Non-Residents
T2 SCH 31	Investment Tax Credit – Corporations
T2 SCH 33	Taxable Capital Employed in Canada – Large Corporations
T2 SCH 34	Taxable Capital Employed in Canada – Financial Institutions
T2 SCH 35	Taxable Capital Employed in Canada – Large Insurance Corporations
T2 SCH 38	Part VI Tax on Capital of Financial Institutions
T2 SCH 39	Agreement Among Related Financial Institutions – Part VI Tax
T2 SCH 42	Calculation of Unused Part I Tax Credit
T2 SCH 43	Calculation of Parts IV.1 and VI.1 Taxes
T2 SCH 44	Non-Arm's Length Transactions
T2 SCH 45	Agreement Respecting Liability for Part VI.1 Tax
T2 SCH 49	Agreement Among Associated Canadian-Controlled Private Corporations to Allocate the Expenditure Limit (see Schedule 23 for allocation of the business limit)
T2 SCH 50	Shareholder Information
T2 SCH 53	General Rate Income Pool (GRIP) Calculation
T2 SCH 54	Low Rate Income Pool (LRIP) Calculation
T2 SCH 55	Part III.1 Tax on Excessive Eligible Dividend Designations
T2 SCH 56	Part II.2 Tax on repurchases of equity
T2 SCH 58	Canadian Journalism Labour Tax Credit
T2 SCH 59	Information Return for Non-Qualified Securities
T2 SCH 63	Return of Fuel Charge Proceeds to Farmers Tax Credit
T2 SCH 65	Air Quality Improvement Tax Credit
T2 SCH 67	Canada Recovery Dividend
T2 SCH 68	Additional Tax on Banks and Life Insurers
T2 SCH 71	Income Inclusion for Corporations that Are Members of Single-Tier Partnerships
T2 SCH 72	Income Inclusion for Corporations that Are Members of Multi-Tier Partnerships
T2 SCH 73	Income Inclusion Summary for Corporations that Are Members of Partnerships
T2 SCH 88	Internet Business Activities
T2 SCH 89	Request for Capital Dividend Account Balance Verification
T2 SCH 91	Information Concerning Claims for Treaty-Based Exemptions
T2 SCH 97	Additional Information on Non-resident Corporations in Canada
T2 SCH 100	Balance Sheet Information
T2 SCH 101	Opening Balance Sheet Information
T2 SCH 125	Income Statement Information
T2 SCH 141	General Index of Financial Information (GIFI) – Additional Information
T2 SCH 301	Newfoundland and Labrador Research and Development Tax Credit
T2 SCH 302	Additional Certificate Numbers for the Newfoundland and Labrador Film and Video Industry Tax Credit
T2 SCH 303	Newfoundland and Labrador Direct Equity Tax Credit
T2 SCH 304	Newfoundland and Labrador Resort Property Investment Tax Credit
T2 SCH 305	Newfoundland and Labrador Capital Tax on Financial Institutions
T2 SCH 306	Newfoundland and Labrador Capital Tax on Financial Institutions – Agreement Among Related Corporations
T2 SCH 307	Newfoundland and Labrador Corporation Tax Calculation
T2 SCH 308	Newfoundland and Labrador Venture Capital Tax Credit
T2 SCH 309	Additional Certificate Numbers for the Newfoundland and Labrador Interactive Digital Media Tax Credit
T2 SCH 310	Newfoundland and Labrador Manufacturing and Processing Investment Tax Credit
T2 SCH 311	Newfoundland and Labrador Green Technology Tax Credit
T2 SCH 321	Prince Edward Island Corporate Investment Tax Credit
T2 SCH 322	Prince Edward Island Corporation Tax Calculation
T2 SCH 340	Nova Scotia Research and Development Tax Credit
T2 SCH 341	Nova Scotia Corporate Tax Reduction for New Small Businesses
T2 SCH 346	Nova Scotia Corporation Tax Calculation
T2 SCH 347	Additional Certificate Numbers for the Nova Scotia Digital Media Tax Credit
T2 SCH 348	Additional Certificate Numbers for the Nova Scotia Digital Animation Tax Credit
T2 SCH 349	Nova Scotia Innovation Equity Tax Credit
T2 SCH 350	Nova Scotia Venture Capital Tax Credit
T2 SCH 351	Additional Certificate Numbers for the Nova Scotia Capital Investment Tax Credit
T2 SCH 352	Nova Scotia Financial Institutions Capital Tax
T2 SCH 353	Nova Scotia Financial Institutions Capital Tax – Agreement Among Related Corporations
T2 SCH 360	New Brunswick Research and Development Tax Credit
T2 SCH 366	New Brunswick Corporation Tax Calculation
T2 SCH 367	New Brunswick Small Business Investor Tax Credit
T2 SCH 500	Ontario Corporation Tax Calculation
T2 SCH 502	Ontario Tax Credit for Manufacturing and Processing
T2 SCH 506	Ontario Transitional Tax Debits and Credits
T2 SCH 507	Ontario Transitional Tax Debits and Credits Calculation
T2 SCH 508	Ontario Research and Development Tax Credit
T2 SCH 510	Ontario Corporate Minimum Tax
T2 SCH 511	Ontario Corporate Minimum Tax – Total Assets and Revenue for Associated Corporations
T2 SCH 512	Ontario Special Additional Tax on Life Insurance Corporations (SAT)
T2 SCH 513	Agreement Among Related Life Insurance Corporations (Ontario)
T2 SCH 524	Ontario Specialty Types
T2 SCH 525	Ontario Political Contributions Tax Credit
T2 SCH 550	Ontario Co-operative Education Tax Credit
T2 SCH 554	Ontario Computer Animation and Special Effects Tax Credit
T2 SCH 556	Ontario Film and Television Tax Credit
T2 SCH 558	Ontario Production Services Tax Credit
T2 SCH 560	Ontario Interactive Digital Media Tax Credit
T2 SCH 564	Ontario Book Publishing Tax Credit
T2 SCH 566	Ontario Innovation Tax Credit
T2 SCH 568	Ontario Business-Research Institute Tax Credit
T2 SCH 569	Ontario Business-Research Institute Tax Credit Contract Information
T2 SCH 570	Ontario Regional Opportunities Investment Tax Credit
T2 SCH 572	Ontario Made Manufacturing Investment Tax Credit
T2 SCH 380	Manitoba Research and Development Tax Credit
T2 SCH 381	Manitoba Manufacturing Investment Tax Credit
T2 SCH 383	Manitoba Corporation Tax Calculation
T2 SCH 384	Manitoba Paid Work Experience Tax Credit
T2 SCH 385	Manitoba Odour-Control Tax Credit
T2 SCH 387	Manitoba Small Business Venture Capital Tax Credit
T2 SCH 388	Manitoba Film and Video Production Tax Credit
T2 SCH 389	Manitoba Book Publishing Tax Credit
T2 SCH 390	Manitoba Cooperative Development Tax Credit
T2 SCH 392	Manitoba Data Processing Investment Tax Credits
T2 SCH 394	Manitoba Rental Housing Construction Tax Credit
T2 SCH 402	Saskatchewan Manufacturing and Processing Investment Tax Credit
T2 SCH 403	Saskatchewan Research and Development Tax Credit
T2 SCH 404	Saskatchewan Manufacturing and Processing Profits Tax Reduction
T2 SCH 411	Saskatchewan Corporation Tax Calculation
T2 SCH 421	British Columbia Mining Exploration Tax Credit
T2 SCH 427	British Columbia Corporation Tax Calculation
T2 SCH 428	British Columbia Training Tax Credit
T2 SCH 429	British Columbia Interactive Digital Media Tax Credit
T2 SCH 430	British Columbia Shipbuilding and Ship Repair Industry Tax Credit
T2 SCH 432	Additional Certificate Numbers for the British Columbia Clean Buildings Tax Credit
T2 SCH 440	Yukon Manufacturing and Processing Profits Tax Credit
T2 SCH 442	Yukon Research and Development Tax Credit
T2 SCH 443	Yukon Corporation Tax Calculation
T2 SCH 444	Yukon Business Carbon Price Rebate
T2 SCH 461	Northwest Territories Corporation Tax Calculation
T2 SCH 481	Nunavut Corporation Tax Calculation
T106	Information Return of Non-Arm's Length Transactions with Non-Residents
T183CORP	Information Return for Corporations Filing Electronically
T400A	Notice of Objection – Income Tax Act
T652	Notice of Revocation of Waiver
T661	Scientific Research and Experimental Development (SR&ED) Expenditures Claim
T666	British Columbia (BC) Scientific Research and Experimental Development Tax Credit
T1031	Subsection 13(29) Election in Respect of Certain Depreciable Properties, Acquired for Use in a Long Term Project
T1044	Non-Profit Organization (NPO) Information Return
T1131	Canadian Film or Video Production Tax Credit
T1134	Information Return Relating to Controlled and Not-Controlled Foreign Affiliates
T1135	Foreign Income Verification Statement
T1141	Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities
T1142	Information Return in Respect of Distributions From and Indebtedness to a Non-Resident Trust
T1146	Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length
T1177	Film or Video Production Services Tax Credit
T1196	British Columbia Film and Television Tax Credit
T1197	British Columbia Production Services Tax Credit
T1249	British Columbia Mining Exploration Tax Credit Partnership Schedule
T1288	Application by a Non-Resident of Canada (Corporation) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production
T1296	Election, or Revocation of an Election, to Report in a Functional Currency
T2002	Election, or Revocation of an Election, not to Be a Canadian-Controlled Private Corporation
T2029	Waiver in Respect of the Normal Reassessment Period or Extended Reassessment Period
T2057	Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation
T2058	Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation
T5003 (slip)	Statement of Tax Shelter Information
T5004	Claim for Tax Shelter Loss or Deduction
T5013 (slip)	Statement of Partnership Income
T5013 FIN	Partnership Financial Return
T5013 SUM	Information Slips Summary
T5013SCH5	Allocation of Salaries and Wages, and Gross Revenue for Multiple Jurisdictions – Schedule 5

Digital services

Handle your business taxes online

My Business Account lets you view and manage your business taxes online.

Use My Business Account throughout the year to:

make a payment online to the CRA with the My Payment service, create a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post for a fee (for more information on how to make a payment, go to Payments to the CRA)
file a return, view the status of filed returns, and view return balances
submit documents to the CRA
manage authorized representatives and authorization requests
register to receive email notifications and to view mail from the CRA in My business Account
manage addresses, direct deposit information, program account names, operating names, phone numbers, and business numbers in your profile
view and pay account balances
calculate and make instalment payments
calculate a future balance
transfer payments and immediately view the updated balance
view closing balances (for example, non-capital loss balances)
make an online request regarding your account and view answers to common enquiries
track the progress of certain files you have submitted to the CRA
submit an audit enquiry
request relief of penalties and interest
manage Multi-factor authentication settings

To sign in to or register for the CRA's digital services, go to:

My Business Account, if you are a business owner

Represent a Client, if you are an authorized representative

For more information, go to Digital services for businesses.

Receive your CRA mail online

Register for email notifications to find out when your CRA mail, like your notice of assessment, is available in My Business Account.

For more information go to Email notifications from the CRA – Businesses.

Electronic payments

Make your payment using:

your Canadian bank or credit union's online banking, mobile app or telephone service
the CRA's My Payment service at Pay now with My Payment with your activated debit card from a participating Canadian bank or credit union with one or more of the following logos: Visa® Debit, Debit MasterCard® or Interac® Online (does not include credit cards)
pre-authorized debit (PAD) at My Business Account which lets you:
- set up payments to the CRA from a Canadian chequing account on pre-set dates starting in five or more business days
- pay an amount due, repay overpaid amounts or make instalment payments
- view your account history and modify, cancel or skip a payment

For more information on PAD, go to Pay by pre-authorized debit.

the “Proceed to pay” button on the “View and pay account balance” page and other available pages within My Business Account
your credit card, Interac e-transfer or PayPal through one of the third party service providers for a fee

For more information, go to Payments to the CRA.

For more information

If you need help

If you need more information after reading this guide, go to Taxes or call 1-800-959-5525.

For detailed information on topics in this guide, see the provincial, territorial, and federal Income Tax Act and the Income Tax Regulations.

Direct deposit

Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly in your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit or contact your financial institution.

Forms and publications

The CRA encourages you to file your return electronically. If you need a paper version of the CRA's forms and publications, go to Forms and publications or call one of the following numbers:

1-800-959-5525, from Canada and the United States
613-940-8497, from outside Canada and the United States. The CRA only accepts collect calls made through a telephone operator. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. This service operates in Eastern Standard Time and is open Monday to Friday from 8:00 am to 8:00 pm and Saturday from 9:00 am to 5:00 pm

Electronic mailing lists

The CRA can send you an email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to Electronic mailing lists.

Teletypewriter (TTY) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.

If you use an operator-assisted relay service, call the CRA's regular telephone numbers instead of the TTY number.

Formal disputes (objections and appeals)

You have the right to file an objection if you disagree with an assessment, determination, or decision.

For more information about objections and related deadlines, go to File an objection.

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information, see the Taxpayer Bill of Rights.

You may provide compliments or suggestions, and if you are not satisfied with the service you received:

Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact informationfor the CRA, see how to Contact the Canada Revenue Agency.
If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor.
If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, go to Submit service feedback.

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers' Ombudsperson.

Reprisal complaints

If you have received a response regarding a previously submitted service complaint or a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

For more information, go to Reprisal Complaints.

Due dates

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your payment is considered on time if the CRA receives it on or before the next business day.

See the details on the important dates for corporations.

Non-resident corporation enquiries

If you have a question about a non-resident corporation account, go to Businesses – International – Non-resident taxes or call:

Within Canada and continental United States
1-800-959-5525
Monday to Friday (except holidays)
9 a.m. to 6 p.m. (local time)
From outside Canada and continental United States

613-940-8497
Monday to Friday (except holidays)
9 a.m. to 6 p.m. (Eastern Standard Time)
The CRA only accepts collect calls made through telephone operators. After you call is accepted by an automated response, you may hear a beep and notice a normal connection delay.

Mailing address
You may write to:

Sudbury Tax Centre
PO Box 20000, STN A
Sudbury ON P3A 5C1
CANADA

Fax
705-671-0490