Corporations - Income tax returns

This section provides information on the filing of income tax returns by non-resident individuals who provide services through a corporation.

Important notice:
Non-resident corporations in the commercial production industry (BTS) must file advanced corporate income tax returns when they submit requests for waivers of withholding taxes.

Forms and publications

• T2 Corporation Income Tax Return
• Schedule 91, Information Concerning Claims for Treaty-Based Exemptions
• RC4088, Guide to the General Index of Financial Information (GIFI) for Corporations
• Schedule 100, Balance Sheet Information
• Schedule 125, Income Statement Information
• Schedule 141, Notes Checklist
• Schedule 1, Net Income (Loss) for Income Tax Purposes

Related Topics

• Corporations
• Tax treaties