Using CRA-issued forms

If you decide not to use a software, you can use Canada Revenue Agency (CRA)-issued forms to complete your T2 return and schedules.

The CRA provides two different T2 returns:

• T2 Corporation Income Tax Return has nine pages and can be used by any corporation
• T2 Short Return has two pages and one schedule (Schedule 1, Net Income (Loss) for Income Tax Purposes)

See Guide T4012, T2 Corporation Income Tax Guide to check if you are eligible to use this return.

Sending additional paper forms and schedules

Whether you are using the regular or short version of the return, send your return to your tax centre with the following:

• any schedules that apply to your return
• your financial statement information using our General Index of Financial Information (GIFI) forms and schedules

To determine what GIFI forms and schedules you need to send to the CRA, go to General Index of Financial Information (GIFI).

Sending elections

If you have an election that applies to either the regular or short version of the return, you can send the CRA the election form in the same envelope as your return, but do not insert it in, or attach it to, your return.

Your slips, receipts, and documents

Although you do not need to send them in to the CRA, keep all corporation information slips, receipts, and papers for at least six years. The CRA may ask to see them at a later date.

Forms and publications

• Guide T4012, T2 Corporation Income Tax Guide
• T2 Corporation Income Tax Return
• T2 Short Return

Related Topics

• General Index of Financial Information (GIFI)
• Where to send your corporation income tax (T2) return