T2: Corporation Income Tax Return
The T2 is the return every corporation resident in Canada files each tax year with the CRA, even when no tax is payable.
This is the genuine CRA PDF, unmodified. Source: CRA official page.
What is T2?
T2, Corporation Income Tax Return, reports a corporation's income, deductions, credits, and tax for the year. Every corporation resident in Canada must file a T2 for each tax year, including inactive and non-profit corporations, with registered charities being the main exception. Non-resident corporations that carried on business in Canada or had a taxable capital gain also file.
This is a dynamic (XFA) PDF built for Adobe Acrobat Reader. It will not fill in a web browser or a basic PDF viewer, so download it first and open it in the free Adobe Acrobat Reader. Most corporations must file the T2 electronically rather than on paper, so check the current filing requirements at canada.ca before you begin.
Who files T2?
- Corporations resident in Canada at any time in the tax year
- Inactive corporations and non-profit corporations that still have a filing obligation
- Non-resident corporations that carried on business in Canada or realised a taxable capital gain
- Corporations reporting income, credits, or tax for a completed fiscal period
How to fill out T2
- Download the T2 and open it in the free Adobe Acrobat Reader; it will not fill in a browser.
- Enter the corporation's identification details, business number, and the tax year covered.
- Report income, deductions, and taxable income, attaching the schedules that apply to the corporation.
- Calculate federal and provincial tax, credits, and the balance owing or refund.
- File the return with the CRA within six months of the end of the tax year, electronically where required.
Get T2
This is a dynamic PDF from CRA: it only fills in correctly in Adobe Acrobat Reader, so there is no in-browser fill here. Download the genuine T2 below and open it in the free Adobe Acrobat Reader to complete and save it.
Download the official T2 PDFFrequently asked questions
Does every corporation have to file a T2?
Yes. A corporation resident in Canada must file a T2 for every tax year even if it is inactive or owes no tax. Registered charities are the main exception, and non-resident corporations file in defined situations.
When is the T2 due?
The T2 is generally due within six months of the end of the corporation's tax year. Any tax owing is usually due earlier, so confirm the payment and filing deadlines at canada.ca.