The Complete Guide to Provincial and Federal Annual Returns
The Ontario annual return, the $12.00 Corporations Canada annual return, Alberta AT1 and Quebec CO-17, and why the T2 covers none of them. Nil T2 filing is $300.00 plus HST per tax year.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 19, 2026 · All nil T2 filing guides
On this page
- The Annual Return Is Not the T2
- The Ontario Annual Return
- Filing Through the Ontario Business Registry
- The Corporations Canada Annual Return
- The 60-Day Anniversary Window
- Alberta AT1
- Quebec CO-17
- The Other Provinces and Territories
- A Dormant Corporation Still Files Them
- What a Missed Annual Return Causes
- Being Struck From the Registry
- What Our Fee Covers and What It Does Not
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.
The Annual Return Is Not the T2
Two different filings are called a return, and confusing them is the most common compliance gap a dormant corporation has. The T2 is a tax return filed with the Canada Revenue Agency. An annual return is a registry filing that confirms who the directors are and where the registered office is.
Filing the T2 does not satisfy an annual return, and filing an annual return does not satisfy the T2. A corporation needs both, every year, for as long as it exists.
The Ontario Annual Return
An Ontario corporation files an annual return confirming its registered office address, its directors and its officers. It carries no tax and no payment.
Until 2021 this was filed alongside the T2. Since October 2021 it is filed through the Ontario Business Registry instead, and a corporation that has not looked at the rules since then is probably not filing it.
Filing Through the Ontario Business Registry
The Ontario Business Registry is the provincial system through which the annual return, address changes and director changes are filed. A corporation needs its Ontario corporation number and its registry access to use it.
Because the filing moved out of the T2, nothing in the corporate tax return now prompts an owner to do it. The prompt has to come from the owner or the adviser.
The Corporations Canada Annual Return
A federal corporation files an annual return with Corporations Canada for $12.00. It confirms the same kind of information: directors, registered office and corporate status.
A federally incorporated corporation operating in Ontario files both: the $12.00 Corporations Canada annual return and an Ontario filing. Federal incorporation does not remove the provincial obligation.
Nil T2 Filing, $300.00 plus HST per tax year
One price for every year and every province. CPA reviewed and transmitted electronically.
The 60-Day Anniversary Window
The Corporations Canada annual return is due within 60 days of the anniversary date of incorporation, amalgamation or continuance. That date has nothing to do with the fiscal year-end that governs the T2.
| Filing | Tied to | Due |
|---|---|---|
| T2 corporate tax return | The fiscal year-end | Within 6 months |
| Corporations Canada annual return | The anniversary date | Within 60 days |
| Ontario annual return | The tax year-end | Filed through the Ontario Business Registry |
Alberta AT1
Alberta administers its own corporate income tax. An Alberta corporation files the AT1, a separate provincial income tax return, in addition to the federal T2.
It is not an annual return and it is not covered by the T2. An Alberta corporation with a nil year has a nil AT1 to deal with as well as a nil T2.
Quebec CO-17
Revenu Québec administers Quebec corporate income tax. A Quebec corporation files the CO-17, a separate provincial income tax return, in addition to the federal T2.
The CO-17 is a separate return, not a schedule of the T2. A Quebec corporation that files only the T2 has filed half of what it owes.
The Other Provinces and Territories
Everywhere other than Alberta and Quebec, provincial and territorial corporate income tax is collected through the federal T2, so there is no second income tax return to file.
| Jurisdiction | Separate corporate income tax return | Registry annual return |
|---|---|---|
| Alberta | Yes, the AT1 | Yes |
| Quebec | Yes, the CO-17 | Yes |
| Ontario | No, collected through the T2 | Yes, through the Ontario Business Registry |
| Every other province and territory | No, collected through the T2 | Yes, with that jurisdiction’s registry |
A Dormant Corporation Still Files Them
An annual return is not a tax filing, so having no income does not excuse it. A dormant corporation confirms its directors and its registered office every year in exactly the way an active one does.
The same holds for the AT1 and the CO-17 where the corporation is in Alberta or Quebec. A nil year still produces a return in each place that wants one. See the guide to dormant and inactive corporations.
What a Missed Annual Return Causes
A missed annual return does not create tax. It creates a registry record that is out of date, and after enough missed years it creates a corporation the registry treats as abandoned.
The two trails are independent. A corporation can be fully current on its T2 filings and still be struck from its registry, and it can be in good standing at the registry while owing ten years of T2 returns.
Being Struck From the Registry
Where annual returns go unfiled for long enough, the registry may dissolve or strike the corporation. That is not dissolution for tax purposes, and it cancels no outstanding T2 return.
A corporation struck from a registry with unfiled tax years is in the worst of both positions: it cannot trade and it still owes returns. Closing it properly is covered in the guide to the final T2 and dissolution.
What Our Fee Covers and What It Does Not
The fee is $300.00 plus HST per tax year, covering one nil T2 return for one corporation for one tax year:
| Included | Detail |
|---|---|
| The T2 return | Including the T2 Short where the corporation qualifies |
| GIFI Schedules 100, 125 and 141 | Where they are required |
| Schedule 24 | On a first return |
| Schedule 50 | For every shareholder at 10% or more |
| Schedule 8 and loss continuity | Recorded |
| Form T183CORP package | With single-use secure e-signing |
| CPA review | Before transmission |
| Electronic transmission | By a registered EFILE electronic filer |
| One corrected transmission | If the Agency rejects the first one |
| CRA confirmation | Emailed within 3 business days |
Registry annual returns, the Alberta AT1 and the Quebec CO-17 are separate filings and are not included in the fee. The fee covers the federal nil T2 corporate tax return.
See the full nil T2 filing cost.
Frequently Asked Questions
Does Filing My T2 Cover the Ontario Annual Return?
No. The Ontario annual return has been filed through the Ontario Business Registry since October 2021, separately from the T2. Before that it travelled with the corporate tax return, which is why many owners believe it still does.
What Does the Corporations Canada Annual Return Cost?
$12.00, filed within 60 days of the anniversary date of incorporation, amalgamation or continuance. That date is unrelated to the fiscal year-end.
Does a Dormant Corporation File an Annual Return?
Yes. An annual return confirms directors and the registered office rather than income, so having no activity does not excuse it.
Is the AT1 or the CO-17 Part of the T2?
No. Alberta and Quebec administer their own corporate income tax, so an Alberta corporation files the AT1 and a Quebec corporation files the CO-17 in addition to the federal T2. Everywhere else provincial corporate income tax is collected through the T2.
Do I File Both Federal and Provincial Annual Returns?
A federal corporation files the $12.00 Corporations Canada annual return and also files with the registry of each province where it is registered. Federal incorporation does not remove the provincial obligation.
Is the Annual Return Included in Your Fee?
No. Our fee of $300.00 plus HST per tax year covers the nil T2 corporate tax return. Registry annual returns, the Alberta AT1 and the Quebec CO-17 are separate filings and are not included.
Questions Answered in Full
- Do I Need a Business Number to File a Nil T2?
- Do I Need to File a T2 Every Year if My Corporation Is Inactive?
- What Happens if I Don’t Report a Dormant Corporation to the CRA?
- Do I Need to File a T2 if My Corporation Had No Activity?
- Do I Need to File a Nil T2 if I Never Started Operating?
- What Happens if I Don’t File a Nil T2 for a Numbered Company?
The Other Nil T2 Filing Guides
- The Complete Guide to Form T183CORP Signing and Transmission
- How to File a Nil T2 Return
- The Complete Guide to GIFI Schedules 100, 125 and 141
- The Complete Guide to Schedule 8 and Loss Continuity
- The Complete Guide to First-Year T2 Filing
- The Complete Guide to Numbered Company Tax Filing
- The Complete Guide to T2 Late Filing Penalties
- The Complete Guide to Responding to a CRA Demand to File
- The Complete Guide to Inactive Holding Company Filing
- The Complete Guide to T2 Schedules on a Nil Return
- The Complete Guide to Shelf Corporation Compliance
- The Complete Guide to T2 Filing Deadlines
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.