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:
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: