Do I Need to File a T2 for the Year My Corporation Was Dissolved?
$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. A final T2 covers the period from the start of that fiscal year to the dissolution date, and it is due within six months of dissolution. The return is still required even when the corporation had no activity at all in its closing year.
Do I Need to File a T2 for the Year My Corporation Was Dissolved?
| Requirement | Figure |
|---|---|
| Period the final return covers | Start of the fiscal year to the dissolution date |
| Months after dissolution the final T2 is due | 6 |
| Activity threshold that removes the requirement | None |
| Fee per tax year | $300.00 plus HST |
The closing period is a short tax year, so the fiscal year-end on the return is the dissolution date rather than the usual one. Earlier years that were never filed are separate returns and stay due on their own.
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 need a business number
- Do I file if never operating
- Do I file every inactive year
- Can I file five years together
- Can I file it myself
- What happens after dissolution
- What happens if dissolving without filing
- What happens if I do not file
Last reviewed: October 19, 2026