Nil T2 Filing in Ontario
$300.00 Plus HST Per Tax Year
We are a registered EFILE electronic filer. Your return is transmitted to the Canada Revenue Agency electronically.
By Sharad Gondaliya, CPA, registered EFILE electronic filer
Last reviewed: October 15, 2026
- Registered EFILE electronic filer
- CRA confirmation within 3 business days
- $300.00 plus HST per tax year
Nil T2 filing in Ontario is the annual T2 return a corporation with no activity in the tax year still files with the Canada Revenue Agency. Every Ontario corporation must file it within six months of its fiscal year-end, every year until it is dissolved. A corporation with investment income, rental income, or dividends paid or received is not nil.
Ontario corporations in numbers
| Measure | Source | Ontario |
|---|---|---|
| T2 returns assessed | Canada Revenue Agency T2 assessment table | 1,108,730 |
| First-time T2 filers in 2023 | Canada Revenue Agency (199,800 in Canada) | 87,990 |
Local data pulled October 14, 2026. The T2 assessment count is refreshed when the Canada Revenue Agency reissues its annual table.
Ontario Filing Note
Ontario corporate income tax is reported on the federal T2 return, so there is no separate Ontario corporate tax return. The Ontario annual return is a different filing: since October 2021 it is filed through the Ontario Business Registry, and it is not covered by the $300.00 fee.
Ontario Nil T2 Filing Services
Nil T2 Filing in Ontario
Your corporation’s nil T2 return prepared, reviewed by a CPA and filed electronically for $300.00 plus HST per tax year.
Catch-Up Nil T2 Filing in Ontario
Several years unfiled? Pick every tax year you have not filed. Each year is $300.00 plus HST.
Dormant Corporation Filing in Ontario
A corporation that did nothing in the year still has to file a T2 every year until it is formally dissolved.
Final T2 Before Dissolution in Ontario
A final T2 is due within six months of dissolution. Unfiled years block a clearance certificate and dissolution.
T2 Short Filing in Ontario
The T2 Short is used where the corporation qualifies. It is included in the $300.00 plus HST fee.
Inactive Holding Corporation T2 Filing in Ontario
A holding corporation with no investment income and no dividends paid or received in the year files a nil T2.
Nil T2 Filing Cost in Ontario
What the $300.00 plus HST fee covers for an Ontario corporation, and what falls outside a nil return.
Unfiled Corporate Tax Returns in Ontario
Every year an Ontario corporation has not filed, brought up to date oldest year first.
No Activity Corporation Tax Return in Ontario
The T2 an Ontario corporation files for a year in which it carried on no activity at all.
Numbered Corporation Nil Filing in Ontario
Nil T2 filing for an Ontario numbered corporation, filed under its registered number.
Nil T2 Filing Deadline in Ontario
When an Ontario corporation’s nil T2 is due, with the six-month rule worked through.
Nil T2 Filing for Non-Resident-Owned Corporations in Ontario
What changes for an Ontario corporation whose shares are held outside Canada.
Nil T2 Filing in Ontario: Frequently Asked Questions
Does an Ontario corporation file a separate provincial corporate tax return?
No. Ontario corporate income tax is reported on the federal T2 return filed with the Canada Revenue Agency, so a nil T2 covers both.
Is the Ontario annual return covered by the nil T2 fee?
No. Since October 2021 the Ontario annual return is filed through the Ontario Business Registry. It is not covered by the $300.00 fee, and we tell you if you still owe it.
How much does nil T2 filing cost in Ontario?
$300.00 plus HST per tax year. One price for every year and every province. No hourly billing and no add-on fees. With 13 per cent HST, that is $339.00 in total per tax year.
How is an Ontario nil T2 signed and filed?
You sign Form T183CORP before we transmit. We are a registered EFILE electronic filer. Your return is transmitted to the Canada Revenue Agency electronically. Your CRA confirmation is emailed within 3 business days. Business days are Monday to Friday and exclude Ontario statutory holidays.
What if my Ontario corporation is not nil?
This service is for a corporation with no activity in the tax year. A corporation with investment income, rental income, or dividends paid or received is not nil. Other cases that are not nil include a corporation that is not a Canadian-controlled private corporation, an amalgamation, or a corporation already dissolved or struck. We route you to our sister office at gondaliyacpa.ca at $350.00 plus HST per tax year before you pay. If we find it after you pay, we refund you in full.
Start your nil T2 filing in Ontario, or go to nil T2 filing in Canada.