When to file your corporation income tax (T2) return

File your return no later than six months after the end of each tax year.

If the corporation's tax year ends on the last day of a month, file the return by the last day of the sixth month after the end of the tax year. Otherwise, file the return by the same day of the sixth month after the end of the tax year.

Examples

• If your tax year ends on March 31, your filing due date is September 30.
• If your tax year ends on August 31, your filing due date is February 28.
• If your tax year ends on September 23, your filing due date is March 23.

When the T2 filing deadline falls on a Saturday, Sunday, or public holiday, we will consider the return filed on time if we receive it on the first business day after the filing deadline.

You must file your return on time to avoid penalties.

Note
You must file a return no later than three years after the end of a tax year to receive a tax refund.

Forms and publications

• T2 Corporation Income Tax Guide (T4012)
• T2 Corporation Income Tax Return
• T2 Short Return

Related topics

• Determining your corporation's tax year

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