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Appendices

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List of federal and provincial or territorial corporate schedules and forms

We provide the following schedules and forms, on our Forms and publications page. You can also get a printed copy by calling 1-800-959-2221.

Schedule
or form
Title
RC59 Business Consent Form
T2 T2 Corporation Income Tax Return
T2 Short T2 Short
T2 SCH 1 Net Income (Loss) for Income Tax Purposes
T2 SCH 2 Charitable Donations and Gifts
T2 SCH 3 Dividends Received, Taxable Dividends Paid, and Part IV Tax Calculation
T2 SCH 4 Corporation Loss Continuity and Application
T2 SCH 5 Tax Calculation Supplementary - Corporations
T2 SCH 6 Summary of Dispositions of Capital Property
T2 SCH 7 Calculation of Aggregate Investment Income and Active Business Income
T2 SCH 8 Capital Cost Allowance (CCA)
T2 SCH 9 Related and Associated Corporations
T2 SCH 10 Cumulative Eligible Capital Deduction
T2 SCH 11 Transactions With Shareholders, Officers, or Employees
T2 SCH 12 Resource-Related Deductions
T2 SCH 13 Continuity of Reserves
T2 SCH 14 Miscellaneous Payments to Residents
T2 SCH 15 Deferred Income Plans
T2 SCH 16 Patronage Dividend Deduction
T2 SCH 17 Credit Union Deductions
T2 SCH 18 Federal and Provincial or Territorial Capital Gains Refund
T2 SCH 19 Non-Resident Shareholder Information
T2 SCH 20 Part XIV - Additional Tax on Non-Resident Corporations
T2 SCH 21 Federal and Provincial or Territorial Foreign Income Tax Credits and Federal Logging Tax Credit
T2 SCH 22 Non-Resident Discretionary Trust
T2 SCH 23 Agreement Among Associated Canadian-Controlled Private Corporations to Allocate the Business Limit (see Schedule 49 for allocation of the expenditure limit)
T2 SCH 24 First-Time Filer After Incorporation, Amalgamation, or Winding-up of a Subsidiary Into a Parent
T2 SCH 25 Investment in Foreign Affiliates
T2 SCH 27 Calculation of Canadian Manufacturing and Processing Profits Deduction
T2 SCH 28 Election Not to Be an Associated Corporation
T2 SCH 29 Payments to Non-Residents
T2 SCH 31 Investment Tax Credit - Corporations
T2 SCH 33 Part I.3 Tax on Large Corporations
Schedule
or form
Title
T2 SCH 34 Part I.3 Tax on Financial Institutions
T2 SCH 35 Part I.3 Tax on Large Insurance Corporations
T2 SCH 36 Agreement Among Related Corporations - Part I.3 Tax
T2 SCH 37 Calculation of Unused Surtax Credit
T2 SCH 38 Part VI Tax on Capital of Financial Institutions
T2 SCH 39 Agreement Among Related Financial Institutions - Part VI Tax
T2 SCH 42 Calculation of Unused Part I Tax Credit
T2 SCH 43 Calculation of Parts IV.1 and VI.1 Taxes
T2 SCH 44 Non-Arm's Length Transactions
T2 SCH 45 Agreement Respecting Liability for Part VI.1 Tax
T2 SCH 46 Part II - Tobacco Manufacturers' Surtax
T2 SCH 49 Agreement Among Associated Canadian-Controlled Private Corporations to Allocate the Expenditure Limit (see Schedule 23 for allocation of the business limit)
T2 SCH 50 Shareholder Information
T2 SCH 53 General Rate Income Pool (GRIP) Calculation
T2 SCH 54 Low Rate Income Pool (LRIP) Calculation
T2 SCH 55 Part III.1 Tax on Excessive Eligible Dividend Designations
T2 SCH 91 Information Concerning Claims for Treaty-Based Exemptions
T2 SCH 97 Additional Information on Non-resident Corporations in Canada
T2 SCH 100 Balance Sheet Information
T2 SCH 101 Opening Balance Sheet Information
T2 SCH 125 Income Statement Information
T2 SCH 141 Notes Checklist
T2 SCH 300 Newfoundland and Labrador Manufacturing and Processing Profits Tax Credit
T2 SCH 301 Newfoundland and Labrador Research and Development Tax Credit
T2 SCH 302 Additional Certificate Numbers for the Newfoundland and Labrador Film and Video Industry Tax Credit
T2 SCH 303 Newfoundland and Labrador Direct Equity Tax Credit
T2 SCH 304 Newfoundland and Labrador Resort Property Investment Tax Credit
T2 SCH 305 Newfoundland and Labrador capital tax on financial institutions
T2 SCH 306 Newfoundland and Labrador Capital Tax on Financial Institutions – Agreement Among Related Corporations
T2 SCH 321 Prince Edward Island Corporate Investment Tax Credit
T2 SCH 340 Nova Scotia Research and Development Tax Credit
T2 SCH 341 Nova Scotia Corporate Tax Reduction for New Small Businesses
T2 SCH 342 Nova Scotia Tax on Large Corporations
T2 SCH 343 Nova Scotia Tax on Large Corporations - Agreement Among Related Corporations
T2 SCH 344 Nova Scotia Manufacturing and Processing Investment Tax Credit
T2 SCH 345 Additional Certificate Numbers for the Nova Scotia Film Industry Tax Credit
T2 SCH 346 Nova Scotia Corporation Tax Calculation
T2 SCH 347 Additional Certificate Numbers for the Nova Scotia Digital Media Tax Credit
T2 SCH 360 New Brunswick Research and Development Tax Credit
T2 SCH 361 New Brunswick Tax on Large Corporations
T2 SCH 362 New Brunswick Tax on Large Corporations - Agreement Among Related Corporations
T2 SCH 365 Additional Certificate Numbers for the New Brunswick Film Tax Credit
T2 SCH 366 New Brunswick Corporation Tax Calculation
T2 SCH 500 Ontario Corporation Tax Calculation
T2 SCH 501 Ontario Adjusted Taxable Income of Associated Corporations to Determine Surtax re Ontario Small Business Deduction
T2 SCH 502 Ontario Tax Credit for Manufacturing and Processing
T2 SCH 504 Ontario Resource Tax Credit and Ontario Additional Tax re Crown Royalties
T2 SCH 506 Ontario Transitional Tax Debits and Credits
T2 SCH 507 Ontario Transitional Tax Debits and Credits Calculation Worksheet
T2 SCH 508 Ontario Research and Development Tax Credit
T2 SCH 510 Ontario Corporate Minimum Tax
T2 SCH 511 Ontario Corporate Minimum Tax - Total Assets and Revenue for Associated Corporations
Schedule
or form
Title
T2 SCH 512 Ontario Special Additional Tax on Life Insurance Corporations (SAT)
T2 SCH 513 Agreement Among Related Life Insurance Corporations (Ontario)
T2 SCH 514 Ontario Capital Tax on Financial Institutions
T2 SCH 515 Ontario Capital Tax on Other Than Financial Institutions
T2 SCH 516 Capital Deduction Election of Associated Group for the Allocation of Net Deduction
T2 SCH 517 Calculation of Ontario Capital Tax Investment Allowance for Financial Institutions
T2 SCH 524 Ontario Specialty Type
T2 SCH 525 Ontario Political Contributions Tax Credit
T2 SCH 546 Corporations Information Act Annual Return for Ontario Corporations
T2 SCH 548 Corporations Information Act Annual Return for Foreign Business Corporations
T2 SCH 550 Ontario Co-operative Education Tax Credit
T2 SCH 552 Ontario Apprenticeship Training Tax Credit
T2 SCH 554 Ontario Computer Animation and Special Effects Tax Credit
T2 SCH 556 Ontario Film and Television Tax Credit
T2 SCH 558 Ontario Production Services Tax Credit
T2 SCH 560 Ontario Interactive Digital Media Tax Credit
T2 SCH 562 Ontario Sound Recording Tax Credit
T2 SCH 564 Ontario Book Publishing Tax Credit
T2 SCH 566 Ontario Innovation Tax Credit
T2 SCH 568 Ontario Business-Research Institute Tax Credit
T2 SCH 569 Ontario Business-Research Institute Tax Credit Contract Information
T2 SCH 380 Manitoba Research and Development Tax Credit
T2 SCH 381 Manitoba Manufacturing Investment Tax Credit
T2 SCH 382 Additional Certificate Numbers for the Manitoba Film and Video Production Tax Credit
T2 SCH 383 Manitoba Corporation Tax Calculation
T2.SCH 384 Manitoba Co-op Education and Apprenticeship Tax Credit
T2 SCH 385 Manitoba Odour- Control Tax Credit
T2 SCH 387 Manitoba Community Enterprise Investment Tax Credit
T2 SCH 388 Manitoba Film and Video Production Tax Credit
T2 SCH 389 Manitoba Book Publishing Tax Credit
T2 SCH 400 Saskatchewan Royalty Tax Rebate Calculation (Corporations)
T2 SCH 402 Saskatchewan Manufacturing and Processing Investment Tax Credit
T2 SCH 403 Saskatchewan Research and Development Tax Credit
T2 SCH 404 Saskatchewan Manufacturing and Processing Profits Tax Reduction
T2 SCH 410 Additional Certificate Numbers for the Saskatchewan Film Employment Tax Credit
T2 SCH 411 Saskatchewan Corporation Tax Calculation
T2 SCH 421 British Columbia Mining Exploration Tax Credit
T2 SCH 426 British Columbia Manufacturing and Processing Tax Credit
T2 SCH 427 British Columbia Corporation Tax Calculation
T2 SCH 428 British Columbia Training Tax Credit
T2 SCH 440 Yukon Manufacturing and Processing Profits Tax Credit
T2 SCH 442 Yukon Research and Development Tax Credit
T2 SCH 443 Yukon Corporation Tax Calculation
T2 SCH 460 Northwest Territories Investment Tax Credit
T2 SCH 480 Nunavut Investment Tax Credit
T2 SCH 490 Nunavut Business Training Tax Credit
T106 Information Return of Non-Arm's Length Transactions With Non-Residents
T400A Objection - Income Tax Act
T652 Notice of Revocation of Waiver
T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim
T666 British Columbia Scientific Research and Experimental Development Tax Credit
T1031 Subsection 13(29) Election in Respect of Certain Depreciable Properties, Acquired for Use in a Long Term Project
T1044 Non-Profit Organization (NPO) Information Return
T1131 Claiming a Canadian Film or Video Production Tax Credit
T1134-A Information Return Relating to Foreign Affiliates that are not Controlled Foreign Affiliates
T1134-B Information Return Relating to Controlled Foreign Affiliates
T1135 Foreign Income Verification Statement
T1141 Information Return in Respect of Transfers or Loans to a Non-Resident Trust
T1142 Information Return in Respect of Distributions From and Indebtedness to a Non-Resident Trust
T1146 Agreement to Transfer Between Persons Not Dealing at Arm's Length Qualified Expenditures Incurred in Respect of Scientific Research and Experimental Development (SR&ED) Contracts
T1177 Claiming a Film or Video Production Services Tax Credit
T1196 British Columbia Film and Television Tax Credit
T1197 British Columbia Production Services Tax Credit
T1296 Election to Report in a Functional Currency
T2002

Election, or Revocation of an Election, Not To Be a Canadian-Controlled Private Corporation

T2029 Waiver in Respect of the Normal Reassessment Period
T2057 Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation
T2058 Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation
T5003 (slip) Statement of Tax Shelter Information
T5004 Statement of Tax Shelter Loss or Deduction
T5013 (slip) Statement of Partnership Income

Alphabetical index

 A | B | C | D | E | F | G | I | L | M | N | P | R | S | T | W 

A

B

C

D

E

F

G

I

L

M

N

P

R

S

T

W


For more information

This guide uses plain language to explain the most common tax situations. If you need help after reading this guide or you have a question about your account, visit our Web site, use My Business Account or call our Business Enquiries line at 1-800-959-5525.

For detailed information on topics in this guide, see the provincial and federal Income Tax Act and the Income Tax Regulations.

Our service complaint process

Step 1 - Talk to us

If you are not satisfied with the service you have received from us, you have the right to make a formal complaint. Before you make a complaint, we recommend that you try to resolve the matter with the CRA employee you have been dealing with (or call the number you have been given).

If you still disagree with the way your concerns are being addressed, ask to discuss the matter with the employee's supervisor.

Step 2 - Contact CRA - Service Complaints

This program is available to individual and business taxpayers and benefit recipients who have dealings with us. It is meant to provide you with an extra level of review if you are not satisfied with the results from the first step of our complaint process. In general, service-related complaints refer to the quality and timeliness of the work we performed.

If you choose to bring your complaint to the attention of CRA - Service Complaints, complete Form RC193, Service-Related Complaint, which you can get by going to our Complaints page or by calling 1-800-959-2221.

Step 3 - Contact the office of the Taxpayers' Ombudsman

If, after following steps 1 and 2, you are still not satisfied with the way that the CRA has handled your complaint, you can file a complaint with the Taxpayers' Ombudsman.

For more information on the Taxpayers' Ombudsman and on how to file a complaint, visit their Web site.

Non-resident corporation enquiries

If you have a question about a non-resident corporation account, go to our Businesses - International and Non-resident Taxes page or call the International Tax Services Office at one of the following numbers:

Canada and the United States
Telephone: 1-800-561-7761, Extension 9155

Outside Canada and the United States
(We accept collect calls.)
613-954-9681

Fax
613-952-3845

Forms and publications

You can get a copy of our forms and publications at our Forms and publications page or by calling 1-800-959-2221.

Teletypewriter

If you have hearing or speech impairment and use a teletypewriter, for enquiries call 1-800-665-0354 and an agent at our bilingual enquiry service can help you.

My Business Account

My Business Account provides convenient and secure online access to a growing range of business account information and services. For your corporation income tax account, you can transmit a return and view its status. You can also view your account balance and transactions, communication items issued by the CRA, and direct deposit banking information, get additional remittance vouchers, and authorize your employees and representatives to have online access to your tax information. If you have an amount owing, you can calculate the balance (including interest) to a future date that you select. You can transfer payments and credits from one interim period to another interim period or to an amount owing within the same account. You will be able to see the results immediately, including up-to-date account balances and interest. You can make an online request to ask for financial transactions.

To find out more about this electronic service for business, go to our My Business Account page.

Represent a client

Authorized representatives, including employees, can view account information and transact online for business owners through the Represent a client service. Your authorized representatives will have convenient online access to your business's tax information and will be able to communicate directly with the CRA for you. Business owners can authorize their representatives through My Business Account, and the representatives will have immediate access, or by completing and filing the RC59, Business Consent Form. For more information, go to our Represent a client page.

Your opinion counts

Your opinion counts

If you have any comments or suggestions that could help us improve our publications, we would like to hear from you. Please send your comments to:

Taxpayer Services Directorate
Canada Revenue Agency
750 Heron Road
Ottawa ON  K1A 0L5

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