Corporate Income Taxes

Who needs to file a corporate income tax return?

All resident corporations 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
  • inactive corporations
Your corporate income tax return filing and payment are due no later than six months after your corporations year-end. Click here to learn how to make a payment!
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Records are organized accounting and financial documents that summarize your transactions and include the documents to support these transactions.  Generally, you must keep all required records and supporting documents for a period of six years from the end of the last tax year they relate to.

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Examples of records to keep include:

  • journals
  • ledgers
  • financial statements
  • statements of accounts
  • income tax returns
  • goods and services tax/harmonized sales tax (GST/HST) returns
  • sales invoices
  • receipts
  • bank deposit slips
  • bank statements
  • emails
  • all correspondence that support your transactions

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