Days Overdue Calculator
Enter the fiscal year-end to see the filing date, how many calendar days a T2 is overdue and how many business days, counted on the same holiday calendar the deadline uses.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 27, 2026
Enter the year-end and the count 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.
Two Counts, Two Different Numbers
Calendar days and business days are not the same count, and the gap between them widens the longer a return sits. Thirty calendar days is about twenty business days. A year overdue is about 365 calendar days and about 250 business days.
Both are shown because they answer different questions. Calendar days is how long the year has been open. Business days is how much working time has passed, which is the one that matters when a deadline on the other side of the lateness is being worked towards.
The Count Starts From the Shifted Date
The filing date is six months after the fiscal year-end, and where that lands on a weekend or a statutory holiday it moves forward to the next business day. The count here starts from the moved date, not the unmoved one, so a return is never shown as overdue on a day the deadline had not actually passed.
The due date weekend and holiday shift calculator shows that step on its own, and the nil T2 deadline calculator works the whole date out from a year-end.
What Being Late Changes About the Fee
Nothing. A late nil year is $300.00 plus HST per tax year, the same as one filed on time, and it can be transmitted today.
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.
What Each Stage of Lateness Changes
Lateness is not one state. What is at stake shifts as a year stays open, and the fee for the return itself does not move at any point on this list.
| How late | What has changed | Cost of the nil return |
|---|---|---|
| Before the filing date | Nothing. The return can be transmitted as soon as the year has ended | $300.00 plus HST per tax year |
| Days late | The year is open. A non-resident-owned corporation is already accruing $25.00 per day | $300.00 plus HST per tax year |
| Months late | The year stays open, and it blocks a clearance certificate and dissolution | $300.00 plus HST per tax year |
| A demand to file arrives | The demand sets its own deadline and opens the way to an arbitrary assessment | $300.00 plus HST per tax year |
| 100 days late, non-resident-owned | The per-day charge has reached its $2,500.00 ceiling | $300.00 plus HST per tax year |
| Years late | Every year is still owed, and the oldest is no closer to closing itself | $300.00 plus HST per tax year, for each year outstanding |
An unfiled year does not lapse and does not expire. It stays open until the return is filed, which is why the oldest year on the list is usually the one worth starting with.
Frequently Asked Questions
Does an Unfiled Year Ever Expire?
No. The year stays open until the return is filed. There is no point at which an unfiled T2 stops being owed.
Why Are the Two Day Counts Different?
Weekends and the statutory holidays treated as closed days are not business days, so the business-day count is always the smaller of the two.
Is a Late Nil Return More Expensive?
No. It is $300.00 plus HST per tax year whether it is on time or years late.
Should the Oldest Year Be Filed First?
It is the usual order, because the oldest year is the one that has been open longest and the one most likely to have drawn correspondence. Several years are transmitted in one sitting either way.
What If a Demand to File Has Already Arrived?
A demand sets its own deadline, and that deadline is on the letter. Responding to it is a different task from simply filing late, and the guide to responding to a demand sets out the order.
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.
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