What Happens if I Don’t File a Nil T2 for a Numbered Company?
$300.00 Plus HST Per Tax Year
We are a registered EFILE electronic filer. Your return is transmitted to the Canada Revenue Agency electronically.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Nothing changes because the corporation has a number instead of a name. A numbered company is an ordinary corporation and must file a T2 within six months of each fiscal year-end until it is dissolved. The numbered name affects nothing about the filing obligation or the due date.
What Happens if I Don’t File a Nil T2 for a Numbered Company?
| Point | Figure |
|---|---|
| Months after the fiscal year-end to file | 6 |
| Difference in obligation for a numbered company | None |
| Tax owing on a true nil return | $0.00 |
| Fee per tax year | $300.00 plus HST |
A true nil return carries no percentage late-filing penalty, because that penalty is a percentage of tax owing and the corporation owes $0.00. The unfiled year still stays open forever, invites a demand to file and an arbitrary assessment, blocks a clearance certificate and dissolution, and costs a non-resident-owned corporation $25.00 per day up to $2,500.00.
Many holding and shelf corporations are numbered. The Canada Revenue Agency identifies the corporation by its business number rather than its name, so a numbered company’s return is filed exactly like any other.
Filing a Nil Return
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.
We are a registered EFILE electronic filer. Your return is transmitted to the Canada Revenue Agency electronically, and your CRA confirmation is emailed within 3 business days. You sign Form T183CORP before we transmit. The fee is $300.00 plus HST per tax year. See the full nil T2 filing cost, every T2 filing deadline, and catch-up nil T2 filing for outstanding years.
For the whole subject in one place, see the complete guide to the nil T2 return.
Related Questions
- What happens after dissolution
- Do I need to file with no activity
- Do I need to file with no bank account
- Do I need financial statements
- What happens if I do not file
Last reviewed: October 16, 2026