Provincial Return Requirement Checker
Quebec and Alberta each collect their own corporate tax. Two answers show whether CO-17 or AT1 is a separate return to file.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 29, 2026
Answer both questions.
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 Provinces Collect Their Own Corporate Tax
In most of Canada the province levies its corporate income tax through the federal return, so one T2 settles both. Quebec and Alberta do not. Each administers its own corporate tax and each has its own return.
Quebec’s is CO-17, filed with Revenu Quebec. Alberta’s is AT1. Both are separate returns in their own right, not schedules attached to the T2 and not something the T2 covers.
| Where the corporation operates | Corporate income tax returns | Covered by the fee |
|---|---|---|
| Quebec | The federal T2 and CO-17 | The T2 only |
| Alberta | The federal T2 and AT1 | The T2 only |
| Everywhere else | The federal T2 on its own | The T2 |
A Quiet Year Is Quiet on Both Returns
A corporation with no activity has nothing to report provincially either, so the provincial return for that year is nil in the same way the federal one is.
Being nil does not make it optional. It is a separate return, filed separately, on its own deadline, and the obligation follows from the permanent establishment rather than from there being anything to report.
Which province a corporation has a permanent establishment in is a question in its own right, and the permanent establishment checker works through what makes one.
What the Fee Covers, Said Plainly
The fee of $300.00 plus HST per tax year covers one nil federal T2 return for one corporation for one tax year. CO-17 is not covered by it, and neither is AT1.
That is worth being direct about rather than leaving a visitor to discover it. The nil T2 filing cost page sets out the whole boundary of what sits inside the fee and what does not.
Registration is a separate question from tax. The extra-provincial registration checker names which registries want an annual return from a corporation registered in more than one place.
The Registry Annual Return Is a Different Thing
Every corporation also owes an annual return to the registry it is incorporated with, federally or provincially. That is a registry filing confirming the directors and the registered office, and it reports no income.
It is easy to hear “provincial return” and think of that one. They are unrelated obligations with different consequences: missing a registry annual return gets a corporation struck, which the involuntary dissolution risk checker covers.
Frequently Asked Questions
Does Quebec have a separate corporate tax return?
Yes. CO-17 is a separate provincial return, filed with Revenu Quebec. It is not part of the federal T2.
Does Alberta have one?
Yes. AT1 is a separate provincial return in the same way.
Is CO-17 or AT1 covered by the fee?
No. The fee of $300.00 plus HST per tax year covers one nil federal T2 return for one corporation for one tax year.
What about the other provinces?
Elsewhere the province levies its corporate income tax through the federal return, so the T2 is the only corporate income tax return.
Is a nil provincial return still required?
The obligation follows the permanent establishment rather than there being something to report, so a nil year is still a return to file.
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