Advance Filing of Corporate Income Tax (T2) Returns

The Commercial Production Association of Toronto (CPAT), associated representatives, and the CRA have agreed that corporate income tax returns from commercial productions workers will be filed when a request for a waiver of withholding tax is submitted. This administrative policy was implemented on September 1, 2008.

T2 returns that are filed in advance will eliminate late-filed returns and promote compliance within the industry sector. Also, it will improve the processing of waiver applications.

The CRA recommends that tax returns be submitted with the waiver application to the Non-resident services section of the Tax Services Offices where the work is being completed.

For information on the filing of T2 returns, see Corporate income tax returns - General information.

What will happen if I don’t file an Advanced Corporate Income Tax return?

The CRA will still process the waiver as it has previously, but the assigned officer will request that you complete and submit a tax return. If you request another waiver in a future tax year, we will deny the withholding tax waiver until you file the T2 return and pay all applicable amounts owing such as taxes, penalties, and interest. Even if no taxes are owing, late-filing penalties will be assessed.

Where do I send my return?

Send the advanced T2 return with the waiver of withholding request to the FSU officer who will be reviewing the application. The FSU officer will then review the waiver application and issue the appropriate answer. No further action is required.

If there are changes after the return is submitted to the FSU officer, the CRA will accept revised returns. Resubmit the revised returns to the FSU officer.

If your waiver request was denied, see Special situations.

Non-residents who do not submit an advanced T2 return and decide to file after the taxation year-end date should send the return to the following address:

International and Ottawa Tax Services Office
2204 Walkley Road
Ottawa ON  K1A 1A8
Canada

Forms and publications

• T2 Corporation Income Tax Return

Related Topics

• Waivers of withholding tax