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.
|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.
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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