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

Corporations served by tax services offices in: Send your return to the following tax centre:
British Columbia, Yukon Territory, and Regina Surrey Tax Centre
9755 King George Boulevard
Surrey BC  V3T 5E1
Alberta, Manitoba, Northwest Territories, London, Saskatoon, Thunder Bay, and Windsor Winnipeg Tax Centre
66 Stapon Road
Winnipeg MB  R3C 3M2
Toronto Centre, Toronto East, Toronto North, Toronto West, and Sudbury
(Sudbury/Nickel Belt only*)
Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON  P3A 5C1
Laval, Montréal, Nunavut, Ottawa, Rouyn-Noranda, Sherbrooke, and Sudbury
(North-Eastern Ontario only**)
Shawinigan-Sud Tax Centre
4695 12th Avenue
Shawinigan-Sud QC  G9N 7S6
Chicoutimi, Montérégie-Rive-Sud, Outaouais, Québec, Rimouski, and Trois-Rivières Jonquière Tax Centre
2251 René Lévesque Boulevard
Jonquière QC  G7S 5J1
New Brunswick, Newfoundland and Labrador, Nova Scotia, Kingston, Peterborough, and St. Catharines St. John's Tax Centre
290 Empire Avenue
St. John's NL  A1B 3Z1
Prince Edward Island, Belleville, Hamilton, and Kitchener/Waterloo Summerside Tax Centre
275 Pope Road
Summerside PE  C1N 6A2

 

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

International and Ottawa Tax Services Office
Post Office Box 9769, Station T
Ottawa ON  K1G 3Y4

If you have questions about non-resident returns, see Businesses - International and Non-resident Taxes or call the International and Ottawa Tax Services Office.

Forms and publications

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