Completing your corporation income tax (T2) return

Corporations with gross revenues in excess of $1 million are required to Internet file their T2 Corporation Income Tax Return with the exception of: insurance corporations, non-resident corporations, corporations reporting in functional currency, and corporations that are exempt from tax payable under section 149 of the Income Tax Act.

Whether you Internet file or use the traditional CRA-issued paper return to complete your T2 return, you will have different options for filing your return and preparing your financial statements using the General Index of Financial Information (GIFI).

Forms and publications

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