T2 Corporation – Income Tax Guide – Appendices

From: Canada Revenue Agency

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
RC59 Business Consent for Offline Access
RC312 Reportable Transaction Information Return
RC366 Direct Deposit Request for Businesses
RC431 Request for Re appropriation of T2 Statute-barred Credits
RC4288 Request for Taxpayer Relief – Cancel or Waive Penalties or Interest
RC4649 Contry-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 Active Business Income
T2 SCH 8 Capital Cost Allowance (CCA)
T2 SCH 9 Related and Associated Corporations
T2 SCH 10 Cumulative Eligible Capital Deduction
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 46 Part II – Tobacco Manufacturers' Surtax
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 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 345 Additional Certificate Numbers for the Nova Scotia Film Industry Tax Credit
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 360 New Brunswick Research and Development Tax Credit
T2 SCH 365 Additional Certificate Numbers for the New Brunswick Film 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 and Ontario Additional Tax re Crown Royalties
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 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 391 Manitoba Neighbourhoods Alive! tax credit
T2 SCH 392 Manitoba Data Processing Investment Tax Credits
T2 SCH 393 Manitoba Nutrient Management 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 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 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

Online services

Handling business taxes online

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

  • make payments to the CRA by setting up preauthorized debit agreements in My Business Account or by using the My Payment service
  • file a return, view the status of filed returns and amend returns online
  • send documents to the CRA
  • authorize a representative for online access to your business accounts
  • register to receive email notifications and to view mail from the CRA in My business Account
  • change addresses
  • manage direct deposit information
  • view account balance and transactions
  • calculate a future balance
  • transfer payments and immediately view updated balances
  • view closing balances (for example, non-capital loss balances)
  • send account related enquiries and view answers to common enquiries
  • send an enquiry about your audit

To log in to or register for the CRA's online 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 application for small business owners and sole proprietors. The application offers secure access to view accounting transactions, pay outstanding balances, and more.

For more information, go to Mobile apps – Canada Revenue Agency.

Receiving your CRA mail online

Sign up for email notifications to get most of your CRA’s mail, like your notice of assessment, online.

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

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

Pre‑authorized debit (PAD) is a secure online, self‑service, payment option for individuals and businesses. This option lets you set the payment amount you authorize the CRA to withdraw from your Canadian chequing account to pay your tax on a specific date or dates you choose. You can set up a PAD agreement using the CRA's secure My Business Account service at canada.ca/my-cra-business-account. PADs are flexible and managed by you. You can view historical records, modify, cancel, or skip a payment. For more information, go to Pay by pre-authorized debit.

Electronic payments

Make your payment using:

  • your financial institution’s online or telephone banking services
  • the CRA’s My Payment service at My Payment
  • your credit card through one of the CRA’s third party service providers
  • pre-authorized debit at My Business Account

For more information, go to My Payment.

For more information

What if you need help?

If you need more information after reading this guide, visit 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, reliable, and secure way to get your CRA payments directly into your account at a financial institution in Canada. To enrol for direct deposit or to update your banking information, go to Direct deposit.

Forms and publications

To get our 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. We accept collect calls by automated response. Contact your service provider or operator to initiate the collect call. You may hear a beep and experience a normal connection delay

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-related 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 Canada Revenue Agency (CRA). See the Taxpayer Bill of Rights.

If you are not satisfied with the service you received, 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, go to Contact information.

If you still disagree with the way your concerns were addressed, you can ask to discuss the matter with the employee’s supervisor.

If you are still not satisfied, you can file a service complaint by filling out Form RC193, Service-Related Complaint. For more information and how to file a complaint, go to Make a service complaint.

If the CRA has not resolved your service-related complaint, you can submit a complaint with the Office of the Taxpayers' Ombudsman.

Formal disputes (objections and appeals)

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

Reprisal complaints

If you have previously submitted a service-related complaint or requested a formal review of a CRA decision and feel that, as a result, you were treated unfairly 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 Complaints, objections, appeals, disputes, and relief measures.

Taxpayer Bill of Rights

The Taxpayer Bill of Rights describes and defines 16 rights and builds upon the CRA's corporate values of professionalism, respect, integrity, and collaboration. It describes the treatment you are entitled to when you deal with the CRA. The Taxpayer Bill of Rights also sets out the CRA Commitment to Small Business to ensure their interactions with the Canada Revenue Agency (CRA) are conducted as efficiently and effectively as possible.

For more information about your rights and what you can expect when you deal with the CRA, go to Taxpayer Bill of Rights.

Due dates

When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, we consider your payment to be on time if we receive it on the next business day. Your return is considered on time if we receive it or if it is postmarked on or before the next business day.

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 accept collect calls by automated response. You may hear a beep and experience a normal connection delay.

Mailing address
You may write to:

Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury ON  P3A 5C1
CANADA

Fax
705-671-0490

Index

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