Do I Need to File a T2 Every Year if My Corporation Is Inactive?
$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.
Yes, every year. Inactive is a description rather than a filing status, so the T2 falls due within six months of each fiscal year-end until the corporation is formally dissolved. Skipping a year leaves that year open indefinitely, whatever the corporation did or did not do.
Do I Need to File a T2 Every Year if My Corporation Is Inactive?
| Point | Figure |
|---|---|
| Returns required per fiscal year | 1 |
| Months after each fiscal year-end to file | 6 |
| When the obligation ends | On formal dissolution |
| Fee per tax year | $300.00 plus HST |
There is no form that pauses the T2 while a corporation sits idle. The return is filed each year with nil amounts, which keeps the corporate tax account current and keeps dissolution available when the owner wants it.
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
- Can I file five years together
- Can I file it myself
- Can I dissolve with unfiled returns
- Can I file late, what applies
- Can I file a forgotten corporation
- What happens if not reporting dormancy
- Do I need to file with no activity
- What happens if I do not file
Last reviewed: October 19, 2026