T2 Corporation – Income Tax Guide – 2018

From: Canada Revenue Agency

T4012(E) Rev. 18

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The law allows Statistics Canada to access business taxpayer information collected by the Canada Revenue Agency (CRA). Statistics Canada can now share with provincial or territorial statistical agencies, for research and analysis purposes only, data concerning business activities carried out in their respective province or territory.

This guide uses plain language to explain the most common tax situations. If you need help after you read this guide, call our Business Enquiries line at 1-800-959-5525.

La version française de ce guide est intitulée Guide T2 – Déclaration de revenus des sociétés.

Unless otherwise stated, all legislative references are to the Income Tax Act and the Income Tax Regulations.

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