Most corporations can file their T2 Corporation Income Tax Return electronically using the Internet. It is mandatory for certain corporations with annual gross revenues that exceed $1 million. For more information, see Corporation Internet Filing.
Corporation income tax return
Completing and filing your return and schedules.
How, when, and where to pay, including instalment payments.
Corporation tax rates
Federal, provincial and territorial income tax rates.
Types of corporations
Explains the different types of legal corporations that exist for tax purposes.
Provincial and territorial corporation tax
Completing Schedule 5, credits, rebates, dual tax rates, business limits, and Single Administration of Ontario Corporate Tax.
After you file your corporation income tax return
Reassessments, what to do if you disagree, how to prepay tax for anticipated reassessments, and authorizing a representative.
Business Number registration
How to register for a business number (BN), or additional accounts such as GST/HST or payroll.
My Business Account
Make online requests and view your corporation account information, such as balances and transactions, your T2 return status, and more.
Procedures and schedules for GRIP and LRIP, Part III.1 tax, election not to be a CCPC, and election for excessive eligible dividends.
How to elect, or revoke an election, to report in a functional currency.
Partnerships – Elimination of corporation tax deferral
The deferral of tax by a corporation that has a significant interest in a partnership having a fiscal period different from the corporation's tax year has been eliminated.
Joint ventures – Elimination of fiscal period
For tax years ending after March 22, 2011, participant taxpayers who entered into joint venture arrangements are no longer eligible to compute income as if the joint venture had a separate fiscal period.
International Financial Reporting Standards (IFRS)
How the CRA has responded to the change in accounting standards.
Forms and publications
- Guide T4012, T2 Corporation – Income Tax Guide
- Guide RC4088, General Index of Financial Information (GIFI)
- Guide T7B-CORP, Corporation Instalment Guide
- Guide RC4409, Keeping Records
- Form RC59, Business Consent
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