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
  • 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 more information, go to Corporation Internet Filing.

Non-resident corporations have to file a T2 return in certain situations. See Who has to file a corporation income tax (T2) return.

We provide two different T2 returns:

See Guide T4012, T2 Corporation Income Tax Guide to check if you are eligible to use the T2 Short Return.

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