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:

If you have incorporated your business or are considering incorporating to provide services to another company, see the tax implications for a personal services business.

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.


Under proposed changes, this $1 million threshold will be eliminated for tax years starting after 2023. Most corporations would have to file their return electronically.

Non-resident corporations have to file a T2 return in certain situations. See Find out if you have to file a corporation income tax return (T2).

The CRA has two types of corporation returns:

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


Forms and publications

Page details

Date modified: