Federal Annual Return Anniversary Calculator
Enter your federal incorporation date and the calculator returns the anniversary and the annual return due date 60 days after it.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 23, 2026
Enter your federal incorporation date and the annual return due date appears here.
Gondaliya CPA Professional Corporation is a registered EFILE electronic filer. Returns are prepared and transmitted in Canada. Credentials are never shared and never used offshore.
The Rule This Applies
A federally incorporated corporation files an annual return with Corporations Canada within 60 days of the anniversary of incorporation. The fee is $12.00, and it is a government fee to which HST does not apply.
This is not a tax return and it is not the T2. It is a corporate filing with Corporations Canada, and filing one does nothing for the other.
Two Filings, Two Deadlines
| Filing | Filed with | Due | Fee |
|---|---|---|---|
| T2 corporate income tax return | Canada Revenue Agency | Within six months of the fiscal year-end | $300.00 plus HST per tax year |
| Federal annual return | Corporations Canada | Within 60 days of the anniversary of incorporation | $12.00, a government fee |
The two dates rarely coincide, because one follows the fiscal year-end and the other follows the incorporation date.
Not Covered by the Nil T2 Fee
The federal annual return is not covered by the fee of $300.00 plus HST per tax year. Nor is an Ontario annual return through the Ontario Business Registry, an Alberta AT1, a Quebec CO-17, or a nil GST/HST or payroll filing. We tell you which of these you still owe.
Frequently Asked Questions
Is the Federal Annual Return the Same as the T2?
No. The T2 is a tax return filed with the Canada Revenue Agency within six months of the fiscal year-end. The annual return is a corporate filing with Corporations Canada within 60 days of the anniversary of incorporation.
Does HST Apply to the $12.00?
No. The $12.00 is a government fee and HST does not apply to it.
Does a Dormant Corporation Still File It?
Yes. The annual return reports that the corporation still exists, so it is due every year until the corporation is dissolved, whether or not it traded.
Is It Covered by the Nil T2 Fee?
No. The fee of $300.00 plus HST per tax year covers the T2 only. We tell you if the federal annual return is still outstanding.
What If the Corporation Is Provincially Incorporated?
Then there is no federal annual return. The province has its own registry filing instead, on its own schedule.
Nil T2 Filing, $300.00 plus HST per tax year
Type your corporation name, pick your unfiled years, pay, and sign Form T183CORP on a secure screen. Your CRA confirmation is emailed within 3 business days.
Start Nil T2 Filing NOW