Corporation income tax return

All resident corporations (except provincial Crown corporations, Hutterite colonies and registered charities) have to file a corporation income tax (T2) return every tax year even if there is no tax payable. This includes:

  • non-profit organizations;
  • tax-exempt corporations; and
  • inactive corporations.

Most corporations can file their return electronically using the Internet. It is mandatory for certain corporations with annual gross revenues that exceed $1 million.

For information on mandatory Internet filing, go to Mandatory Internet Filing for T2 Corporation Tax Returns.

Non-resident corporations have to file a T2 return in certain situations. See 'Who has to file a corporation income tax (T2) return' below.

We print two different T2 returns:


Forms and publications

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