Filing One Year vs Filing All Unfiled Years
What filing a single year closes, what it leaves open, and what filing every outstanding year does instead.
The Fee Is Per Year, So the Choice Is Not About Price
Filing three years costs three times what one year costs, and filing them in one go costs the same as filing them one at a time. There is no volume price here and no saving to weigh, which is worth saying plainly because it is the first thing most people assume they are deciding.
What the choice actually decides is how many years close. A year that is not filed does not settle itself, and the ones left behind keep doing what unfiled years do: they stay open, they sit against a demand to file, and they block a clearance certificate and a dissolution.
The Comparison, Row by Row
Prices checked November 4, 2026. Both figures are our own published fee.
| Item | Filing One Year | Filing All Unfiled Years |
|---|---|---|
| Our published fee for a quiet year | $300.00 plus HST per tax year | $300.00 plus HST per tax year |
| Each additional unfiled tax year | $300.00 plus HST per tax year | $300.00 plus HST per tax year |
| Which years are filed | The one year you pick | Every year that is outstanding |
| What is still open afterwards | Every other unfiled year | Nothing. The run is closed |
| A demand to file from the Canada Revenue Agency | Answered only where the year you filed is the year it named | Answered for every year it named |
| Loss continuity across the years | Cannot follow a year that is missing | Carried year by year across the whole run |
| When each return is due | Six months after that year-end | Six months after that year-end |
| GIFI Schedules 100, 125 and 141 | Required where anything sits on the books | Required where anything sits on the books |
| Form T183CORP | One for each year, signed by an authorized signing officer | One for each year, signed by an authorized signing officer |
| Filing route and confirmation | Transmitted electronically, CRA confirmation emailed within 3 business days | Transmitted electronically, CRA confirmation emailed within 3 business days |
Four rows differ and six do not. What changes is how many years close and what is left open behind them. The work on each year, and the fee for it, do not.
This comparison sets two of our own filing routes against each other and names no other provider. Where a comparison on this site does name one, it states that provider’s published prices and published features only.
What Filing One Year Leaves Behind
A single year closes one return and nothing else:
- Every other unfiled year stays open. A year that is not filed does not close on its own, however long it has been.
- A demand to file is answered only for the year it named, and only where that is the year you filed.
- Loss continuity cannot follow a year that is missing, so a later claim rests on a gap in the run.
- Unfiled years block a clearance certificate, and they block a dissolution.
- A corporation that stops filing stays on the register, with every one of those years still owed.
- The fee does not change by filing them together. It is counted per tax year either way.
Filing one year is not a partial fix for a run of unfiled years. It closes that year and leaves the rest exactly as they were.
The unfiled years checker counts what is outstanding, the unfiled years cost calculator prices the run at the fee per year, and the catch-up filing schedule generator puts the years in order.
Gondaliya CPA Professional Corporation is a registered EFILE electronic filer. Returns are prepared and transmitted in Canada. Credentials are never shared and never used offshore.
The Same Work Every Year
Whether one year is filed or six, each year is prepared, reviewed and transmitted the same way, at $300.00 plus HST per tax year.
Reviewed by a CPA
Every year is prepared and reviewed by a CPA Ontario member before it is transmitted. An old year gets the same review as a current one.
The schedules are inside the fee
GIFI Schedules 100, 125 and 141, Schedule 50, Schedule 24 on a first return, Schedule 8 and loss continuity, on every year filed.
Transmitted and confirmed
Transmitted electronically by a registered EFILE electronic filer, with your CRA confirmation emailed within 3 business days.
A corporation with four quiet years behind it and a demand to file for one of them
Say nothing has moved through it for four years and the Canada Revenue Agency has asked for the second of them. Filing that one year answers the demand and closes that year. The other three stay open, and they still block a clearance certificate and a dissolution if either is wanted later. Filing all four closes the run instead. Every year is $300.00 plus HST per tax year on either route, counted per year, so nothing about the fee argues for one over the other. The figures here illustrate how the rules apply and are not drawn from a client file.
Frequently Asked Questions
Is it cheaper to file all the years at once?
No. The fee is $300.00 plus HST per tax year, counted per tax year, and filing them together does not change it. There is no volume price, so cost is not what decides this.
Can I file just the year the Canada Revenue Agency asked for?
Yes. Filing that year answers that demand and closes that year. It does nothing to the other unfiled years, which stay open.
Do old unfiled years ever close on their own?
No. A year that is not filed stays open, however long it has been. The return is still owed.
Does filing one year make the others easier?
Not by itself. Each year is its own return with its own schedules and its own Form T183CORP, so the work on the remaining years is unchanged.
What order should the years be filed in?
Oldest first, so that loss continuity and opening balances carry forward correctly. The catch-up filing schedule generator puts them in order.
Can loss continuity be claimed across a gap?
The schedule cannot follow a year that is missing. Where a year in the run is unfiled, a later claim rests on a gap, which is one reason the whole run is usually filed together.
Do unfiled years stop a dissolution?
Yes. Unfiled years block a clearance certificate and they block the dissolution itself, so a corporation being wound up clears the run first.
How many years back can be filed?
Every year the corporation has existed and not filed. There is no limit here at which a year stops being owed, and each one is $300.00 plus HST per tax year.
Is each year signed separately?
Yes. One Form T183CORP for each tax year, signed by an authorized signing officer before that year is transmitted.
Do the quiet years still need the GIFI schedules?
Yes, where anything sits on the books. A corporation holding share capital from incorporation has a balance sheet to report in every one of those years.
How long until the confirmations arrive?
Your CRA confirmation is emailed within 3 business days of transmission. Where several years are filed, each year has its own confirmation.
Can some years be nil and others not?
Yes. Each year is judged on its own facts. A year in which the corporation had activity is not a nil year, and it is not covered by this service.
Does filing the whole run change what any single year costs?
No. The fee is $300.00 plus HST per tax year whichever years are filed and however many go at once.
What if we are not sure how many years are outstanding?
The unfiled years checker counts them from the incorporation date and the year-end, which is usually enough to see the size of the run.
Which tool should I run first?
The unfiled years checker, then the unfiled years cost calculator to price the run at the fee per year.
Nil T2 Filing, $300.00 plus HST per tax year
Type your corporation name, pick your unfiled years, pay, and sign Form T183CORP on a secure screen. Your CRA confirmation is emailed within 3 business days.