Federal Annual Return Fee Calculator
The federal annual return is $12.00 within 60 days of the anniversary. Enter the incorporation date for a dated schedule.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 30, 2026
Enter the incorporation date and how many years to list.
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 Numbers, and Neither Moves
A federal corporation files its annual return within 60 days of the incorporation anniversary, and the fee is $12.00. Both are fixed, which makes this the most predictable obligation a corporation has.
It is a government fee and HST does not apply to it. So the total this page gives is the total: there is no tax line to add to it, unlike every other price on the site.
| Item | The federal annual return |
|---|---|
| Fee | $12.00 |
| HST on the fee | None. It is a government fee |
| Due | Within 60 days of the incorporation anniversary |
| Measured from | The incorporation anniversary, not the year-end |
| Filed with | Corporations Canada |
| Inside the nil T2 fee | No |
The Date Runs From the Anniversary
Not from the fiscal year-end, which is what makes this obligation drift out of sight. A corporation whose T2 is due in December and whose anniversary falls in March has two filing dates nine months apart, every year, both correct.
Changing the fiscal year-end does not move this date either. The federal annual return anniversary calculator works out a single year’s dates in more detail than the table here does.
It Is Not a Tax Return and Missing It Is a Different Problem
The annual return reports the directors and the registered office to Corporations Canada. It reports no income and no tax, and filing it says nothing to the Canada Revenue Agency.
Missing it does not create an unfiled tax year. It puts the corporation at risk of being struck from the register, which is a different consequence with a different cure. The annual return versus tax return checker sets the two filings side by side.
Outside the Nil T2 Fee, and Small
This filing is not covered by the nil T2 fee of $300.00 plus HST per tax year. It is a registry filing, made to the registry, and a corporation can make it itself once it knows the date.
Which is the practical reason this page exists. At $12.00 the fee is not the problem. Not knowing the date is, and a corporation struck off for the want of a $12.00 filing has an expensive problem from a cheap cause.
Frequently Asked Questions
How much is the federal annual return?
$12.00. It is a government fee and HST does not apply to it.
When is it due?
Within 60 days of the incorporation anniversary.
Does the date move if I change my fiscal year-end?
No. It runs from the incorporation anniversary, so it does not follow the fiscal year-end.
Is the annual return covered by the nil T2 fee?
No. The fee of $300.00 plus HST per tax year covers the nil T2 return. The annual return is a separate registry filing.
What happens if I miss it?
It does not create an unfiled tax year. It puts the corporation at risk of being struck from the register.
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