Do I Need a Business Number to File a Nil T2?

Yes. The return is filed against the corporation’s nine-digit business number and its RC corporation income tax account, so the number has to exist before anything is transmitted. Most corporations receive one at incorporation; a corporation that was never registered must obtain one from the Canada Revenue Agency first.

Do I Need a Business Number to File a Nil T2?

The business number identifies the corporation to the Canada Revenue Agency, and the RC account is the corporation income tax part of it. Without that account there is nothing for the return to attach to, which is why it is confirmed before the return is prepared.

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

• Do I file if never operating
• Do I file every inactive year
• Can I file five years together
• Can I file it myself
• Can I dissolve with unfiled returns
• Do I need to file with no bank account
• Do I need to file with no activity
• Do I need financial statements

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Last reviewed: October 19, 2026