Find out if you have to file a corporation income tax return (T2)

Resident corporations

All resident corporations (except tax-exempt Crown corporations, Hutterite colonies and registered charities) have to file a T2 return for every tax year, even if there is no tax payable. This includes:

Non-resident corporations

A non-resident corporation must file a return if, at any time in the year, one of the following situations applies:

This requirement applies even if the corporation claims that any profits or gains realized are exempt from Canadian income tax due to the provisions of a tax treaty.


A non‑resident corporation that had a taxable capital gain or disposed of taxable Canadian property, including a corporation that may have received a certificate of compliance from the Canada Revenue Agency (CRA), has to file a return, unless the disposition meets all the following criteria:

  • no tax is payable under Part I for the tax year
  • the corporation is not liable to pay any amount under the Act for any previous tax year (other than an amount covered by adequate security under section 116 or 220)
  • each taxable Canadian property disposed of in the tax year is one of the following:
    • excluded property under section 116
    • property for which a certificate was issued under section 116

Taxable Canadian property excludes shares of corporations, and certain other interests, that, during the 60-month period ending at the time of determination, do not derive their value mainly from real or immovable property situated in Canada (including Canadian resource property and timber resource property).

A non-resident corporation also has to file a T2 return in a number of situations, including:

Even if neither of these requirements applies, a non-resident corporation may still want to file a return if any of the following situations apply:


Non-resident corporations must file their T2 return, schedules, and the General Index of Financial Information in Canadian funds only. They are not eligible to file in a functional currency per section 261.

If you have questions about non-resident returns, go to Businesses – International and non-resident taxes.

Forms and publications

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