Complete T2 preparation and CRA internet filing for Canadian corporations — operating companies, professional corporations, holding companies and inactive corporations — with every required federal and provincial schedule.
Every corporation resident in Canada — including inactive corporations, holding companies and non-profits that are incorporated — must file a T2 Corporation Income Tax Return for every taxation year, even when no tax is payable. Non-resident corporations must file where they carried on business in Canada or disposed of taxable Canadian property.
| Obligation | Deadline |
|---|---|
| T2 return | 6 months after the corporation's taxation year-end |
| Balance of tax | 2 months after year-end — extended to 3 months for many CCPCs that claimed the small business deduction and meet the taxable-income/taxable-capital conditions |
| Instalments | Monthly, or quarterly for eligible small CCPCs with a clean compliance history |
| Schedule / form | Purpose |
|---|---|
| GIFI — Schedules 100, 125, 141 | Balance sheet, income statement and notes checklist mapped from your financial statements |
| Schedule 1 | Reconciliation of accounting income to income for tax purposes |
| Schedule 8 | Capital cost allowance, including immediate expensing and accelerated investment incentive measures where available |
| Schedule 3 | Dividends received and paid, Part IV tax, and connected-corporation analysis |
| Schedule 7 | Aggregate investment income and refundable tax (RDTOH/ERDTOH/NERDTOH) tracking |
| Schedules 9 & 23 | Related and associated corporations and the allocation of the $500,000 small business limit |
| Schedule 4 | Continuity of losses and requests to carry non-capital or net capital losses back up to three years |
| Schedule 50 | Shareholder information for shareholders holding 10% or more |
| Schedule 5 + provincial schedules | Provincial and territorial allocation and tax (e.g. BC's S427 credits). Alberta corporations also file an AT1 with Alberta Tax and Revenue Administration; Québec corporations file a CO-17 with Revenu Québec — we prepare and file both. |
| T661 / Schedule 31 | SR&ED expenditure claims and investment tax credits, where applicable |
| T2054 / Schedule 89 | Capital dividend elections and CDA balance verification (see our Elections page) |
Nearly all corporations are subject to mandatory internet filing of the T2. We file through CRA-certified software under your signed T183CORP authorization and provide CRA's electronic confirmation for your minute book. Functional currency elections, short taxation years arising from incorporations, wind-ups, amalgamations and acquisitions of control are handled routinely.
Call 236 500 0011 or email info@taxcent.ca — we file with CRA for clients in every province and territory.
