Nil T2 Filing for Non-Resident-Owned Corporations in British Columbia
$300.00 Plus HST Per Tax Year
We are a registered EFILE electronic filer. Your return is transmitted to the Canada Revenue Agency electronically.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 23, 2026
Non-Resident-Owned British Columbia Corporations
A British Columbia corporation owned from outside Canada files a T2 on the same timetable as any other: within six months of its fiscal year-end, every year, until it is formally dissolved. The fee is $300.00 plus HST per tax year, and the whole process is completed online.
British Columbia Data
| Item | British Columbia | Source |
|---|---|---|
| T2 filing deadline | Within six months of the fiscal year-end | Income Tax Act |
| Separate provincial corporate income tax return | None, collected through the federal T2 | Income Tax Act |
| Registry | BC Registries and Online Services | BC Registries and Online Services |
| Annual report due | Within two months after each anniversary of the date of incorporation | Section 51 of the Business Corporations Act |
| Registrar may dissolve the company after | Two consecutive years of non-filing | BC Registries and Online Services |
| Filing route | T2 transmitted electronically to the Canada Revenue Agency by a registered EFILE electronic filer | Canada Revenue Agency |
British Columbia registry rules confirmed October 21, 2026 against BC Registries and Online Services. The T2 due date comes from the Income Tax Act and does not vary by province.
The Penalty That Does Not Depend on Tax Owing
A true nil return carries no percentage late-filing penalty, because that penalty is a percentage of tax owing and the corporation owes $0.00. The unfiled year still stays open forever, invites a demand to file and an arbitrary assessment, blocks a clearance certificate and dissolution, and costs a non-resident-owned corporation $25.00 per day up to $2,500.00.
That daily charge is built on days rather than on tax owing, so a nil year reaches the maximum exactly as a trading year does. It is the largest single exposure a dormant non-resident-owned corporation carries.
Signing From Outside Canada
Form T183CORP is signed by an authorized signing officer before transmission, and it may be signed through an access-controlled secure portal. There is no requirement to be in Canada, and no meeting is needed at any point.
Who This Is For
This service is for a corporation with no activity in the tax year. A corporation with investment income, rental income, or dividends paid or received is not nil.
Other cases that are not nil include a corporation that is not a Canadian-controlled private corporation, an amalgamation, or a corporation already dissolved or struck. We route you to our sister office at gondaliyacpa.ca at $350.00 plus HST per tax year before you pay. If we find it after you pay, we refund you in full.
How Nil T2 Filing for Non-Resident-Owned Corporations in British Columbia Works
- Type your corporation name. We fill the Business Number and incorporation date.
- Pick the tax years to file and confirm the corporation had no activity in each of them.
- Complete the attestation and identity check, then pay $300.00 plus HST per tax year.
- Sign Form T183CORP. We transmit your return electronically.
Your CRA confirmation is emailed within 3 business days. Business days are Monday to Friday and exclude British Columbia statutory holidays.
Nil T2 Filing for Non-Resident-Owned Corporations Cost in British Columbia
$300.00 plus HST per tax year. Each tax year is a separate return and carries the same fee. Tax is added at the rate for your province. See the full nil T2 filing cost.
Filings This Does Not Cover
- Your British Columbia annual report. It is filed with BC Registries and Online Services within two months after each anniversary of the date of incorporation, and it is not covered by the $300.00 fee.
- A federal Corporations Canada annual return, at $12.00, if your corporation is federally incorporated.
- A nil GST/HST return or a nil payroll return.
- RC145 closure of a GST/HST or payroll account.
We tell you which of these you still owe.
Read the national page on nil T2 filing, or see every British Columbia page on the nil T2 filing in British Columbia hub.
Your return is prepared and transmitted in Canada. Our credentials are never shared and no part of your file is sent offshore. Nil T2 filing in Canada