Corporation income tax return
All resident corporations (except tax-exempt Crown corporations, Hutterite colonies and registered charities) have to file a corporation income tax (T2) return every tax year even if there is no tax payable. This includes:
- non-profit organizations;
- tax-exempt corporations; and
- inactive corporations.
Most corporations can file their return electronically using the Internet. It is mandatory for certain corporations with annual gross revenues that exceed $1 million.
For information on mandatory Internet filing, go to Mandatory Internet Filing for T2 Corporation Tax Returns.
Non-resident corporations have to file a T2 return in certain situations. See 'Who has to file a corporation income tax (T2) return' below.
We provide two different T2 returns:
- T2 Corporation Income Tax Return – This is an 8-page return that can be used by any corporation.
- T2 Short Return – This is a 2-page return plus three schedules. See Guide T4012, T2 Corporation Income Tax Guide to check if you are eligible to use this return.
Topics
- Who has to file a corporation income tax return
Filing requirements for resident and non-resident corporations. - Determining your corporation's tax year
Rules for determining and changing your corporation's tax year. - When to file your corporation income tax return
T2 return filing deadlines and how to avoid penalties. - Getting a corporation income tax (T2) return
Different ways to get a return. - Completing your corporation income tax (T2) return
Preparation and filing methods for your T2 return, and what to file with each method. - Where to send your corporation income tax (T2) return
Mailing addresses for resident and non-resident corporations.
Forms and publications
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