Most corporations can file their T2 Corporation Income Tax Return electronically using the Internet. It is mandatory for certain corporations with annual gross revenues that exceed $1 million. For more information, see Corporation Internet Filing.
Under proposed changes, this $1 million threshold will be eliminated for tax years starting after 2023. Most corporations will have to file their return electronically.
- Corporation income tax return
Completing and filing your return and schedules.
- Corporation payments
How, when, and where to pay, including instalment payments.
- Corporation tax rates
Federal, provincial and territorial income tax rates.
- Type of corporation
Explains the different types of legal corporations that exist for tax purposes.
- Important dates for corporations
How to determine your corporation's fiscal period, when to pay and when to file.
- Federal tax credits
List of federal tax credits that you may be able to claim when filing your T2 return.
- Provincial and territorial corporation tax
Provincial and territorial income taxes and credits, completing Schedule 5, rebates, dual tax rates, and business limits.
- After you file your corporation income tax return
Reassessments, what to do if you disagree, how to prepay tax for anticipated reassessments, and authorizing a representative.
- Business number registration
How to register for a business number (BN), or additional accounts such as GST/HST or payroll.
- My Business Account
Make online requests and view your corporation account information, such as balances and transactions, your T2 return status, and more.
- Eligible dividends
Procedures and schedules for GRIP and LRIP, Part III.1 tax, election not to be a CCPC, and election for excessive eligible dividends.
- Functional currency
How to elect, or revoke an election, to report in a functional currency.
- Partnerships – Limiting deferral of corporation tax
The deferral of tax by a corporation that has a significant interest in a partnership having a fiscal period different from the corporation's tax year has been eliminated.
- International Financial Reporting Standards (IFRS)
How the CRA has responded to the change in accounting standards.
Forms and publications
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