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

Did you find what you were looking for?

What was wrong?

You will not receive a reply. Telephone numbers and email addresses will be removed.
Maximum 300 characters

Thank you for your feedback

Date modified: