Canada Revenue Agency
www.cra.gc.ca
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Where to send your corporation income tax (T2) return
If you are Internet filing, go to Corporation Internet Filing.
Where you file your paper return depends on where the corporation is located.
Resident corporations
Mail your T2 return to your tax centre as follows:
| Tax services offices | Tax Centre |
|---|---|
| British Columbia, Yukon, and Regina | Surrey Tax Centre Surrey BC V3T 5E1 |
| Alberta, Manitoba, Northwest Territories, Saskatoon, London, Windsor, and Thunder Bay | Winnipeg Tax Centre Winnipeg MB R3C 3M2 |
| Sudbury/Nickel Belt, Toronto Centre, Toronto East, Toronto West, Toronto North, and Barrie | Sudbury Tax Centre Sudbury ON P3A 5C1 |
| Montréal, Laval, Ottawa, Sherbrooke, Rouyn-Noranda, North-Eastern Ontario, and Nunavut |
Shawinigan Tax Centre Shawinigan-Sud QC G9N 7S6 |
| Québec, Chicoutimi, Rimouski, Trois-Rivières, Outaouais, and Montérégie-Rive-Sud | Jonquière Tax Centre Jonquière QC G7S 5J1 |
| Nova Scotia, New Brunswick, Newfoundland and Labrador, Kingston, Peterborough, and St. Catharines | St. John's Tax Centre St. John's NL A1B 3Z1 |
| Prince Edward Island, Belleville, Hamilton, and Kitchener/Waterloo | Summerside Tax Centre Summerside PE C1N 6A2 |
Non-resident corporations
The International Tax Services Office in Ottawa assesses and reassesses returns that non-resident corporations file. If the corporation is non-resident, send the returns and related correspondence to:
International Tax Services Office
2204 Walkley Road
Ottawa ON K1A 1A8
If you have questions about non-resident returns, see Businesses - International and Non-resident Taxes or call the International Tax Services Office at one of the following telephone numbers:
- Calls from anywhere in Canada and the United States
1-800-561-7761, ext 9144 - Calls from outside Canada and the United States (we accept collect calls)
613-954-9681
