T2 Short Exclusion Checker
The eight T2 Short conditions, and which of them excludes your corporation. Naming the condition is the useful part.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: November 2, 2026
Answer all eight conditions.
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.
This Page Answers the No, Not the Yes
There are two questions about the T2 Short and they want different pages. Whether a corporation qualifies is a yes or a no, and the T2 Short eligibility checker answers it. Which condition excluded it is a different answer, and that is this page.
| Your question | The page |
|---|---|
| Can this corporation use the short return? | T2 Short eligibility checker |
| Which condition is stopping it, and what does that condition mean? | This page |
| Short return or full return, and what changes? | Nil return vs full return checker |
Seven of Eight Is a No
The eight conditions are not weighted and there is no substantial compliance in them. Every one has to hold, so a corporation that meets seven files the full T2.
That is a smaller problem than it sounds. The full T2 is the longer form, not the dearer service: we file whichever one the corporation qualifies for, and both sit inside $300.00 plus HST per tax year.
Two Conditions Reach Past the Form
Two of the eight say something about the year as well as the form. A corporation that is not a Canadian-controlled private corporation, and a corporation that paid or received a taxable dividend, are both outside nil filing here, not merely outside the short return.
Where your answer missed either of those, the result says so. The nil T2 eligibility checker is the page for that question on its own.
Frequently Asked Questions
What excludes a corporation from the T2 Short?
Failing any one of the eight conditions. The conditions are not weighted and there is no partial compliance, so a corporation that meets seven files the full T2 instead.
Does the full T2 cost more than the short return?
No. $300.00 plus HST per tax year covers either one. The short return is a shorter form for a corporation that qualifies, not a cheaper service.
Which conditions also affect whether the year is nil?
Two of them. A corporation that is not a Canadian-controlled private corporation, and one that paid or received a taxable dividend, are outside nil filing here as well as outside the short return. We route those to gondaliyacpa.ca at $350.00 plus HST per 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.
Start Nil T2 Filing NOW