When to file your corporation income tax return

File your return within six months of the end of each tax year. The tax year of a corporation is its fiscal period.

When the corporation's tax year ends on the last day of a month, file the return by the last day of the sixth month after the end of the tax year.

When the last day of the tax year is not the last day of a month, file the return by the same day of the sixth month after the end of the tax year.

The Canada Revenue Agency (CRA) offers a mobile app that lets you create reminders of dates that are important for your business.

When a filing due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. For more information, go to Important dates for corporations.

You must file your return on time to avoid penalties.

Forms and publications

• Guide T4012, T2 Corporation Income Tax Guide
• T2 Corporation Income Tax Return
• T2 Short Return

Related topics

• Determining your corporation's tax year