Disclaimer

Last updated: October 1, 2026

No legal advice

Gondaliya CPA Professional Corporation is a firm of Chartered Professional Accountants licensed by CPA Ontario, firm registration number 61330051. It is not a law firm. We prepare and file corporate tax returns and we provide accounting and tax advice. Nothing on this site is legal advice, and reading it creates no solicitor and client relationship.

What the pages on this site are

The guides, answers, calculators, deadline pages and comparisons on this site are general information. They are written to help you understand nil T2 filing before you start, and they are reviewed by a CPA before they are published.

They are written for a general reader, not for your situation. Whether a return is truly nil depends on facts about your corporation that a page cannot know.

When information is not advice

Reading a page on this site does not make you our client. An engagement exists only once you have paid, accepted the engagement terms and received an order confirmation. Advice on a file is based on the answers and documents you give us.

If you act on something you read here without engaging us, you do so on your own judgment.

Calculators and checkers

Our tools give general information and are not a filed return. A result depends on the answers you enter. Please confirm the outcome before you rely on it.

Penalties and deadlines

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 until a return is filed, and other penalties can apply. We never describe a late nil return as having no consequence.

We compute due dates from the fiscal year end you give us. Please confirm any deadline against the Canada Revenue Agency’s own page before you rely on it. Where a page carries a date or figure, it also carries the date it was last reviewed.

Provincial returns

Quebec corporations file the CO-17 and Alberta corporations file the AT1. These are separate provincial returns and are not covered by our $300.00 plus HST per tax year fee.

Tax figures

Tax rates, thresholds and rules change with federal and provincial budgets. A figure that was right when a page was written may not be right when you read it.

Results

We do not guarantee a Canada Revenue Agency outcome. The CRA may review any return, including a nil return, and ask for more information. Gondaliya CPA Professional Corporation is a registered EFILE electronic filer. That registration lets us transmit returns electronically. It is not an endorsement by the CRA.

Links to other sites

We link to the Canada Revenue Agency, corporate registries and other third-party sites. We do not control them and we are not responsible for what they publish.

Competitor information

Where we show another provider’s price or features, we show only their published price and features on the date captured. We do not claim to be the cheapest or the best.

Speak to a lawyer when

Please take legal advice, not accounting advice, when you are:

• dissolving a corporation that has assets, debts or more than one shareholder
• in a dispute with a co-owner
• buying or selling a business
• responding to a lawsuit or a creditor claim against the corporation
• unsure who has authority to sign for the corporation

We will tell you when a question on your file is one for a lawyer.

Contact

CPA Ontario Membership 61040184. Firm Registration 61330051.