How Do I File a Nil T2 Return in Canada?
$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.
You file a T2 return for the tax year showing no income and no expenses, then transmit it to the Canada Revenue Agency electronically. The return still needs the corporation’s identification, its fiscal year dates and the GIFI schedules. A signing officer signs Form T183CORP before the return is transmitted.
How Do I File a Nil T2 Return in Canada?
| Step | What happens |
|---|---|
| 1. Corporation details | Name, Business Number and fiscal year dates |
| 2. Tax years | Pick each year that has not been filed |
| 3. Payment | $300.00 plus HST per tax year |
| 4. Form T183CORP | Signed by a signing officer on a secure screen |
| 5. Transmission | Filed electronically, CRA confirmation emailed within 3 business days |
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.
A nil return is a complete T2, not a shorter form. The figures are zero, but the identification, the fiscal year dates and the GIFI schedules are all still required for the return to be accepted.
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
- How do I catch up on unfiled years
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- How do I find outstanding T2 years
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- Do I need to file with no activity
- Can I file it myself
- Do I need financial statements
Last reviewed: October 26, 2026