How Do I Dissolve a Corporation That Has Never Filed a T2?
$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.
Every outstanding T2 is filed first, including a final return to the dissolution date, and then dissolution is applied for through the registry the corporation was incorporated with. An open tax year blocks a clearance certificate, so the returns are the step that has to come before the application.
How Do I Dissolve a Corporation That Has Never Filed a T2?
| Order | Step |
|---|---|
| 1 | File every outstanding T2 year |
| 2 | File the final T2 to the dissolution date |
| 3 | Request a clearance certificate |
| 4 | Apply to dissolve through the incorporating registry |
| 5 | Close the corporate tax account |
A true nil return carries no percentage late-filing penalty, because that penalty is a percentage of tax owing and the corporation owes $0.00. The unfiled year still stays open forever, invites a demand to file and an arbitrary assessment, blocks a clearance certificate and dissolution, and costs a non-resident-owned corporation $25.00 per day up to $2,500.00.
The registry that dissolves the corporation is the one it was incorporated with, federally through Corporations Canada or provincially. The T2 returns go to the Canada Revenue Agency either way, and the two are separate processes with separate timelines.
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
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Last reviewed: October 26, 2026