Corporation income tax return
All resident corporations (except 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:
- T2 Corporation Income Tax Return – This is an 8-page return that can be used by any corporation.
- T2 Short Return – This is a 2-page return plus three schedules. See Guide T4012, T2 Corporation Income Tax Guide to check if you are eligible to use this return.
Who has to file a corporation income tax (T2) return
Filing requirements for resident and non-resident corporations.
Determining your corporation's tax year
Rules for determining and changing your corporation's tax year.
When to file your corporation income tax (T2) return
T2 return filing deadlines and how to avoid penalties.
Getting a corporation income tax (T2) return
Different ways to get a return.
Completing your corporation income tax (T2) return
Preparation and filing methods for your T2 return, and what to file with each method.
Where to send your corporation income tax (T2) return
Mailing addresses for resident and non-resident corporations.
Forms and publications
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