Corporation income tax

The Canada Revenue Agency will be performing planned systems maintenance from Friday, August 29 at 8:00 p.m. until Tuesday, September 2 at 6:00 a.m. Eastern time. During this period, Canadians will not be able to access online services such as My Account, My Business Account, Represent a Client, or electronic filing.

We are aware this planned outage leads up to a corporate filing deadline and we are encouraging businesses and their representatives to file ahead of the deadline and before the service interruption where possible. At this time, system access is expected to be restored at 6:00 a.m. on September 2 and will be available for the remainder of the day for those corporations that have a filing due date on this day. CRA will take into consideration the duration and timing of the system outage

This type of maintenance is part of ensuring that our digital services remain secure, reliable, and able to serve Canadians well. We recognize that service interruptions can cause inconvenience, and we appreciate your patience as we complete these important updates. before applying any late filing penalties.

View service maintenance details

Update on the taxability of the Canada Carbon Rebate for Small Businesses

Businesses can choose not to include the rebate in taxable income when filing their T2 Corporation Income Tax Return for the year in which it was received. However, they could be reassessed, with interest, in the event that the legislation does not receive Royal Assent. Read more: Tax treatment of the rebate.