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 |
A | B | C | D | E | F | G | I | L | M | N | P | R | S | T | W
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.
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.
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
You can get a copy of our forms and publications at our Forms and publications page or by calling 1-800-959-2221.
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 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.
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.
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