What's new for Corporation Internet Filing


Corporate Internet Filing can only be accessed with browsers or operating systems that use Transport Layer Security (TLS) 1.2 or higher.


You can specify hours and minutes in the tax year-end (TYE) of the T2 return when the TYE has changed for any of the following reasons:

  • final year before amalgamation
  • first year after amalgamation
  • acquisition of control under subsection 249(4) when electing not to apply subsection 256(9) of the Income Tax Act (ITA)
  • change to the tax year-end when changing from a Canadian-controlled private corporation to another type of corporation under subsection 249(3.1) of the ITA

You do not need to specify the hours and minutes if the time of the TYE is 11:59 pm (23:59).


Life insurance and non-life insurance corporations can now file their T2 corporation income tax returns electronically.

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