Amalgamation T2 Due Date Calculator
Enter a predecessor fiscal year-end and the amalgamation date to see the predecessor final tax year, the date its return is due and when the new corporation first tax year begins.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 27, 2026
Enter both dates and the periods appear 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 Year Ends the Day Before, Not on the Day
An amalgamation ends each predecessor corporation’s tax year on the day before the amalgamation date. The new corporation’s first tax year begins on the amalgamation date itself. The two periods do not overlap and there is no gap between them.
That one-day offset is the whole reason this calculator exists. A final return filed to the amalgamation date is filed to a year-end the Canada Revenue Agency does not hold, and the transmission is rejected for the year-end rather than for anything in the return.
One Final Return for Each Predecessor
Every predecessor files its own final return for its own period. An amalgamation of two corporations means two final returns, an amalgamation of three means three, and each one is a separate filing.
Each predecessor may also have its own year-end, so the periods can be different lengths even though they all end on the same day. Each nil final return is $300.00 plus HST per tax year.
The New Corporation Starts Its Own Clock
The corporation that comes out of an amalgamation is a new corporation for tax year purposes, and its first tax year may not exceed 53 weeks, which is 371 days from the amalgamation date.
That first year then has its own return, due six months after whichever year-end it chooses inside that window. The 53-week first tax year checker tests a proposed first year-end against the limit.
What Each Corporation Owes and When
Two predecessors with different year-ends, amalgamating on July 1, 2027. Three corporations appear on this list and three sets of obligations come out of it.
| Corporation | Final or first tax year | Return due |
|---|---|---|
| Predecessor A, December 31 year-end | January 1, 2027 to June 30, 2027 | December 31, 2027 |
| Predecessor B, March 31 year-end | April 1, 2027 to June 30, 2027 | December 31, 2027 |
| The amalgamated corporation | Begins July 1, 2027, first year-end no later than July 5, 2028 | Six months after whichever year-end it chooses |
Both predecessor years end June 30, 2027, the day before the amalgamation, so both final returns fall due on the same date even though the periods are different lengths. Neither one runs to its own usual year-end.
A predecessor that held shares, owned rental property or paid or received a dividend in its final period is not nil for that period. A Quebec corporation files a CO-17 as a separate return and an Alberta corporation files an AT1 the same way, neither of them covered by the fee here.
Frequently Asked Questions
Does the Predecessor File to the Amalgamation Date?
No. The tax year ends the day before the amalgamation date. Filing to the amalgamation date itself is filing to the wrong year-end.
How Many Final Returns Does an Amalgamation Need?
One for each predecessor corporation. Each nil one is $300.00 plus HST per tax year.
Do the Predecessors Have to Share a Year-End?
No. They can have different year-ends and therefore different period lengths, but all the final periods end on the same day, the day before the amalgamation.
Does the New Corporation Inherit the Old Year-End?
It chooses its own first year-end, and that first tax year may not exceed 53 weeks from the amalgamation date.
Are Earlier Years of a Predecessor Still Owed?
Yes. The final return is the last one, not the only one. Any earlier unfiled year is still owed and is still $300.00 plus HST per tax year for a nil year.
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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