Outstanding Returns Count Checker
One T2 falls due for each tax year, six months after the year-end. This counts the years that have passed their filing date.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: November 9, 2026
Enter the year-end of the last return you filed.
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.
One Return for Each Tax Year
A corporation files a T2 for every tax year it has existed, due within six months of the fiscal year-end. So the count is mechanical: one return for each year-end that has passed, and the filing date six months after each.
The calculator above walks the year-ends forward from the last return you filed and dates each filing day, so a year that has ended but not yet reached its filing date is shown as not yet due rather than as outstanding.
What the Count Is Not
| Trail | What falls due each year | What counts it |
|---|---|---|
| The corporate tax return | One T2, six months after the fiscal year-end | This page |
| The Ontario annual return | One registry filing for each tax year | The Ontario missed annual returns calculator |
| The federal annual return | One filing, 60 days after the anniversary | The federal annual return anniversary calculator |
The three are separate trails to three different bodies, and being current on one says nothing about the others. This page counts the first row only.
What Happens to the Years It Counts
An unfiled year does not expire. It stays open, invites a demand to file and an arbitrary assessment, and blocks a clearance certificate until it is filed. That is why the count matters more than it looks.
They are filed oldest first and can be transmitted together, each at $300.00 plus HST per tax year. The unfiled years cost calculator totals them and the guide to catching up on unfiled corporate tax returns sets out the order.
The count is the easy part. Filing them oldest first is the part that closes the years.
Frequently Asked Questions
How many returns am I behind?
One for each tax year-end that has passed its filing date since the last return you filed. The calculator above counts them and dates each one.
What is the filing date?
Six months after the fiscal year-end, moved to the next business day where it falls on a weekend or a holiday.
A year has ended but the six months are not up.
Then it is not outstanding yet, and the table says so rather than counting it.
Do unfiled years expire?
No. An unfiled year stays open, invites a demand to file and an arbitrary assessment, and blocks a clearance certificate until it is filed.
I changed my year-end part way through.
Then the count is indicative only. A changed year-end produces a short tax year, so the year-ends are not a plain run of anniversaries.
Is this the same as the annual returns I owe?
No. Those are registry filings on their own trails. This page counts the corporate tax returns only.
Can they all be filed at once?
They are prepared oldest first and can be transmitted together.
What does each one cost?
A nil year is $300.00 plus HST per tax year, one price for each return.
What if some of those years were not nil?
Then those years are not covered by that fee. A holding corporation with investment income, a rental corporation and a corporation that paid or received a dividend are not nil.
I do not know when the last one was filed.
The corporation’s own records settle it. The count runs from whatever date you enter, so an uncertain date gives an uncertain count.
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