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Corporation income tax (T2) return

All corporations, except 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.

We print two different returns:

T2 Corporation Income Tax Return - This is the 8-page return that can be used by any corporation.
T2 Short Return - This is a 2-page return plus three schedules. See the T2 Corporation Income Tax Guide to check if you are eligible to use this return.

Topics about Corporation income tax (T2) return

Who has to file a corporation income tax (T2) return 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 what may happen if you file late.	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 residents and non-residents.

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