T2 Corporation – Income Tax Guide – Appendices

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List of federal and provincial or territorial corporation schedules and forms

We provide 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 Information Return
  RC431 Request for Re appropriation of T2 Statute-barred Credits
  RC4288 Request for Taxpayer Relief – Cancel or Waive Penalties or 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 58 Canadian Journalism Labour Tax Credit
  T2 SCH 59 Information Return for Non-Qualified Securities
  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 Notes Checklist
  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 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 SCH349 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 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 504 Ontario Resource Tax Credit
  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 546 Corporations Information Act Annual Return for Ontario Corporations
  T2 SCH 548 Corporations Information Act Annual Return for Foreign Business Corporations
  T2 SCH 550 Ontario Co-operative Education Tax Credit
  T2 SCH 552 Ontario Apprenticeship Training 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 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 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 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

Handling business taxes online

Use the CRA's digital services for businesses throughout the year to:

To log 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 or employee

For more information, go to E-services for Businesses.

CRA BizApp

CRA BizApp is a mobile web app that offers secure access for small business owners and sole proprietors to view accounting transactions, pay outstanding balances, make interim payments, and more.

You can access CRA BizApp on any mobile device with an Internet browser—no app stores needed! To access the app, go to Mobile apps – Canada Revenue Agency.

Receiving your CRA mail online

Sign up 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.

Authorizing the withdrawal of a pre‑determined amount from your Canadian chequing account

PAD is a secure, online self‑service payment option for individuals and businesses to pay their taxes. A PAD lets you authorize withdrawals from your Canadian chequing account to pay the CRA. You can set the payment dates and amounts of your PAD agreement using CRA's My Business Account service, or the CRA BizApp at Mobile apps – Canada Revenue Agency. PADs are flexible and managed by you. You can use My Business Account to view historical records and modify, cancel, or skip a payment. For more information, go to Pay by pre-authorized debit.

Electronic payments

Make your payment using:

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 get your Canada Revenue Agency (CRA) payments directly into your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit.

Forms and publications

The CRA encourages electronic filing of your return. 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:

Electronic mailing lists

The CRA can notify you by 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 have a hearing or speech impairment and use a TTY, call 1-800-665-0354.

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

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.

If you are not satisfied with the service you received:

  1. Try to resolve the matter with the CRA employee you have been dealing with or call the telephone number provided in the CRA's correspondence. If you do not have contact information, see how to Contact the Canada Revenue Agency.
  2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor.
  3. File a service 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.

Formal disputes (objections and appeals)

If you disagree with an assessment, a determination, or decision, you have the right to file a formal dispute. 

For more information about objections and formal disputes, and related deadlines, go to Service feedback, objections, appeals, disputes, and relief measures.

Reprisal complaints

If you have previously submitted a service complaint or requested 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 about complaints and disputes, go to Service feedback, complaints, objections, appeals, disputes, and relief measures.

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 or if it is postmarked 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 and 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 time)
We only accept 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

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