Nil Years Are One Stage: Your Corporation From Opening to Closing
An inactive corporation still files a T2 return every year, and those nil years are one stage between opening the corporation and running it. Corp Nil Filing for $300 files the nil years at $300.00 plus HST per tax year, and the stages before and after are handled by the same CPA firm, Gondaliya CPA.
What does an inactive corporation still have to file?
| Filing | Does an inactive corporation file it? | Where it goes |
|---|---|---|
| T2 corporation income tax return | Yes, every tax year, within 6 months of the year end | Canada Revenue Agency |
| Ontario Annual Return, Ontario corporations | Yes, every year | Ontario Business Registry |
| Federal annual return, federal corporations | Yes, every year | Corporations Canada |
| GST/HST return | Only if registered; a registered corporation files even with no sales | Canada Revenue Agency |
| Payroll remittances | Only if it has a payroll account. In a period with no pay, it reports a nil remittance to CRA, or closes the account | Canada Revenue Agency |
We file the T2. The annual return and any GST/HST return are separate filings from the T2, with their own deadlines. A corporation registered for GST/HST that has no sales still files its GST/HST returns, reporting zero, until the registration is cancelled.
One CPA Firm for Every Stage of Your Corporation
Open, file, grow and close your corporation with one CPA Ontario Registered Firm, at transparent fees at every stage.
| Stage | What we do | Where | Why clients choose it |
|---|---|---|---|
| 1. Open your corporation | Federal or provincial incorporation online, NUANS name search, CRA business number | Open Corporation for $35 opencorporationfor35.ca |
Our fee from $35, transparent pricing, one simple form, no email chains, no appointment needed |
| 2. Before operations start | Nil T2 return every year until the corporation starts operating | Corp Nil Filing for $300 corpnilfilingfor300.ca |
$300.00 plus HST per tax year, one simple form, sign Form T183CORP on the same screen instantly, CRA confirmation within 3 business days, no call, meeting or email chain needed |
| 3. Operations start | Bookkeeping setup, tax-efficient corporate structure, corporate tax (T2), GST/HST, tax planning, CRA audit support, corporate compliance | Gondaliya CPA gondaliyacpa.ca |
The only CPA firm in Canada where you see your final fee and sign your engagement letter on the same screen, fixed annual fees, weekend availability |
| 4. Growth | CPA-signed compilation engagement report for bank financing | Gondaliya CPA compilation reports gondaliyacpa.ca |
Prepared by the same CPA team that keeps your books |
| 5. Owners’ personal tax | Personal tax (T1) for directors, shareholders and their families, as a Corp + Personal Tax bundle | Gondaliya CPA Corp + Personal Tax bundle gondaliyacpa.ca |
Salary, dividends and both returns planned together |
| 6. Closing | Close the corporation tax-efficiently at the corporate and personal level | Gondaliya CPA closing services gondaliyacpa.ca |
Final T2, CRA accounts closed and the payout planned before any money moves |
All three websites are run by Gondaliya CPA Professional Corporation, CPA Ontario Registered Firm, ID 61330051, with a multiple award-winning team.
Before the nil years: opening the corporation
If you have not opened your corporation yet, Open Corporation for $35 files it online, with our fee from $35 and the government fee at cost.
During the nil years: one T2 a year
Each tax year is filed on its own at $300.00 plus HST per tax year. You fill one simple form. Sign Form T183CORP on the same screen instantly. CRA confirmation arrives within 3 business days, Monday to Friday, excluding Ontario statutory holidays. No call, meeting or email chain needed.
Behind on several years? See catch-up nil T2 filing. The full price is on our nil T2 filing price page.
After the nil years: when operations start
The first year with income, expenses or other activity is not nil. That year moves to Gondaliya CPA for a full T2. Read what changes when your corporation starts operating.
Growth and the owners’ personal tax
As the corporation grows, Gondaliya CPA prepares compilation reports for bank financing and files the owners’ personal returns in a Corp + Personal Tax bundle.
Closing: the last T2
Before a corporation is dissolved, every tax year up to the dissolution date should be filed. If it never operated, its last return is the final T2 before dissolution. A corporation that did operate is closed by Gondaliya CPA, with the payout planned at the corporate and personal level.
Frequently Asked Questions
How long can a corporation stay inactive?
There is no time limit, as long as it files a T2 for every tax year and its annual return with the registry. A registry can dissolve a corporation that stops filing annual returns.
Can I file several nil years at once?
Yes. Choose every tax year you have not filed on the form. Each year is a separate nil T2 at $300.00 plus HST per tax year.
What makes a year not nil?
Any activity in the tax year. Investment income, rental income, and dividends paid or received all make a year not nil. If a return turns out not to be nil, you get a full refund.
Who signs Form T183CORP?
An authorized signing officer of the corporation. Sign Form T183CORP on the same screen instantly, as part of the filing form.
When do I get confirmation from CRA?
Within 3 business days. Business days are Monday to Friday, excluding Ontario statutory holidays.
Do I need to call or meet anyone?
No call, meeting or email chain needed. The form covers everything. If you prefer to write to us, use info@corpnilfilingfor300.ca.
Who Reviewed This Page
Sharad Gondaliya, CPA
- CPA Ontario member 61040184 (verify on the CPA Ontario directory). Also a US CPA in Washington and Montana.
- Gondaliya CPA Professional Corporation, CPA Ontario Registered Firm, ID 61330051 (verify the firm).
- Registered EFILE electronic filer. Multiple award-winning team, 2026 Xero Awarded Firm.
- 55 Queen St E, Suite 1205, Toronto, ON M5C 1R6. 647-212-9559. info@corpnilfilingfor300.ca. Open 9:00 AM to 8:30 PM, Monday to Sunday.
Last reviewed: October 14, 2026, by Sharad Gondaliya, CPA.
File Your Nil T2 Years
$300.00 plus HST per tax year. One simple form. Sign Form T183CORP on the same screen instantly. CRA confirmation within 3 business days. No call, meeting or email chain needed. Questions: info@corpnilfilingfor300.ca.