Do I Need to File a T2 if My Corporation Had No Activity?
$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 resident corporation must file a T2 return within six months of its fiscal year-end, every year, until it is formally dissolved. Having no revenue, no bank activity and no employees does not remove the obligation, although a corporation with investment or rental income is not nil.
Do I Need to File a T2 if My Corporation Had No Activity?
| Point | Figure |
|---|---|
| Months after the fiscal year-end to file | 6 |
| Revenue threshold below which no return is needed | None |
| Tax owing on a true nil return | $0.00 |
| Fee per tax year | $300.00 plus HST |
There is no minimum income below which the return can be skipped. The obligation comes from being an incorporated resident corporation, not from earning anything in the year.
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.
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Last reviewed: October 16, 2026