Restrictions

You cannot use the Corporation Internet Filing service to send your tax return if you do not meet the eligibility criteria listed in Who can use Corporation Internet Filing?

You can file only one tax return at a time.

You cannot use Corporation Internet Filing to send:

• an amended return;
• a return for any year prior to the 2002 taxation year;
• a return with a taxation year greater than 371 days.

You cannot use the Corporation Internet Filing service to change the corporation's:

• name;
• head office or mailing addresses;
• direct deposit information (including new requests).

For information on changing your name, address, or about direct deposit, contact Business Enquiries at 1-800-959-5525 (English) or 1-800-959-7775 (French).

You can request our direct deposit service by submitting form T2-DD Direct Deposit Request Form for Corporations to your nearest tax centre.

Non-resident corporations can use the Corporation Internet Filing service for 2006 and subsequent TYEs when any of the following conditions apply

• claiming an exemption under an income tax treaty,
• earning income from a business carried on in Canada through a branch office.

There are some restrictions for the eligible non-resident corporations. When filing your return, if your corporation does not meet the eligibility criteria, you will receive a message explaining the restriction and the resolution.