Where to send your corporation income tax (T2) return

Most corporations with gross revenues in excess of $1 million are required to Internet file their T2 Corporation Income Tax Return using CRA approved commercial software. See Mandatory Internet Filing for more information.

If you are Internet filing, go to Corporation Internet Filing.

Where you file your paper return depends on where the corporation is located.

Resident corporations

For more information about the filing of your corporation's income tax return (T2), please see Corporation income tax (T2) return or contact your tax services office.

* Sudbury/Nickel Belt areas includes all postal codes beginning with P3A, P3B, P3C, P3E, P3G, P3L, P3N, P3P, P3Y, and all postal codes beginning with P0M and ending with 1A0, 1B0, 1A0, 1E0, 1H0, 1J0, 1K0, 1L0, 1M0, 1N0, 1P0, 1R0, 1S0, 1T0, 1V0, 1W0, 1Y0, 2C0, 2E0, 2M0, 2R0, 2S0, 2X0, 2Y0, 3A0, 3B0, 3C0, 3E0 and 3H0.

** North-Eastern Ontario includes all areas outside of Sudbury/Nickel Belt that are served by the Sudbury Tax Services Office.

Non-resident corporations

The International Tax Services Office in Ottawa assesses and reassesses returns that non-resident corporations file. If the corporation is non-resident, send the returns and related correspondence to:

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

If you have questions about non-resident returns, see Businesses - International and Non-resident Taxes or call the International Tax Services Office at one of the following telephone numbers:

• Long distance from anywhere in Canada and the United States
  1-800-561-7761, ext 9144
• Long distance from outside Canada and the United States
  613-954-9681 (we accept collect calls)

Forms and publications

• T2 Corporation Income Tax Guide (T4012)
• T2 Corporation Income Tax Return
• T2 Short Return