Catch-Up Nil T2 Filing in Ontario
$300.00 Plus HST Per Tax Year
We are a registered EFILE electronic filer. Your return is transmitted to the Canada Revenue Agency electronically.
Last reviewed: October 15, 2026
Catching Up Unfiled Nil T2 Returns for an Ontario Corporation
An Ontario corporation that sat inactive for several years still owes a T2 for every one of those years, because Ontario corporate income tax is reported on the federal T2 and there is no separate Ontario return to file instead. Each unfiled year is its own nil return at $300.00 plus HST, which is $339.00 with Ontario’s 13 per cent HST. A true nil year carries no percentage late-filing penalty, because there is no tax owing to charge it on. But every open year stays open, invites a demand to file and an arbitrary assessment, and blocks the Minister of Finance consent that an Ontario corporation needs before it can dissolve voluntarily.
Ontario Data
| Item | Ontario | Source |
|---|---|---|
| T2 returns assessed | 1,108,730 | Canada Revenue Agency T2 assessment table |
| First-time T2 filers in 2023 | 87,990 of 199,800 in Canada | Canada Revenue Agency |
| Registry | Ontario Business Registry | Ontario Business Registry |
| Filing route | T2 transmitted electronically to the Canada Revenue Agency by a registered EFILE electronic filer | Canada Revenue Agency |
Local data pulled October 15, 2026. The T2 assessment count is refreshed when the Canada Revenue Agency reissues its annual table.
Why Ontario Corporations Should Not Leave Years Open
Ontario adds a registry risk on top of the tax one. A corporation that stops filing its Ontario annual returns under the Corporations Information Act can receive a notice under section 241 of the Business Corporations Act, and if it does not comply within 90 days, the Director can order it dissolved. Catching up the T2 years does not file those annual returns, so we tell you which of them you still owe.
Each year is prepared, reviewed by a CPA and transmitted separately. One corrected transmission is included if CRA rejects the first one.
Who This Is For
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.
Other cases that are not nil include a corporation that is not a Canadian-controlled private corporation, an amalgamation, or a corporation already dissolved or struck. We route you to our sister office at gondaliyacpa.ca at $350.00 plus HST per tax year before you pay. If we find it after you pay, we refund you in full.
How Catch-Up Nil T2 Filing in Ontario Works
- Type your corporation name. We fill the Business Number and incorporation date.
- Pick every tax year you have not filed and confirm the corporation had no activity in each of them.
- Complete the attestation and identity check, then pay $300.00 plus HST per tax year.
- Sign Form T183CORP. We transmit your return electronically.
Your CRA confirmation is emailed within 3 business days. Business days are Monday to Friday and exclude Ontario statutory holidays.
Catch-Up Nil T2 Filing Cost in Ontario
$300.00 per tax year, plus $39.00 HST at 13 per cent, so $339.00 in total per tax year. Catching up three unfiled years comes to $1,017.00. Each tax year is a separate return and carries the same fee. See the full nil T2 filing cost.
Filings This Does Not Cover
- Your Ontario annual return. Since October 2021 it is filed through the Ontario Business Registry, and it is not covered by the $300.00 fee.
- A federal Corporations Canada annual return, at $12.00, if your corporation is federally incorporated.
- A nil GST/HST return or a nil payroll return.
- RC145 closure of a GST/HST or payroll account.
We tell you which of these you still owe.
Read the national page on catch-up nil T2 filing, or see every Ontario page on the nil T2 filing in Ontario hub.
Your return is prepared and transmitted in Canada. Our credentials are never shared and no part of your file is sent offshore. Nil T2 filing in Canada