Final T2 Before Dissolution 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
Filing the Last Nil T2 Before You Dissolve an Ontario Corporation
Before an inactive Ontario corporation is dissolved, every tax year up to dissolution has to be filed. In Ontario this matters twice. The Canada Revenue Agency needs the T2 for each year, with the final T2 due within six months of dissolution. And Ontario needs the consent of the Minister of Finance before it accepts articles of dissolution. When articles of dissolution are filed online through the Ontario Business Registry, the request for that consent is sent automatically, and a corporation with tax filings in default can find its dissolution held up. If the corporation had no activity, we file its final nil T2 and any earlier unfiled years for $300.00 plus HST each.
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 |
| Dissolution consent | Minister of Finance consent, requested automatically when articles of dissolution are filed online | Ontario Business Registry |
Local data pulled October 15, 2026. The T2 assessment count is refreshed when the Canada Revenue Agency reissues its annual table.
What We File and What You File
We prepare the nil T2 returns, a CPA reviews them, you sign Form T183CORP, and we transmit them electronically. Filing the articles of dissolution with the Ontario Business Registry is a separate step that this service does not include. Our sister office Open Corporation for $35 handles corporate dissolution for federal and Ontario corporations.
A corporation already dissolved or struck is not covered by this service.
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 Final T2 Before Dissolution in Ontario Works
- Type your corporation name. We fill the Business Number and incorporation date.
- Pick the final tax year and every earlier 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.
Final T2 Before Dissolution Cost in Ontario
$300.00 per tax year, plus $39.00 HST at 13 per cent, so $339.00 in total per tax year. 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.
- Filing articles of dissolution with the Ontario Business Registry.
We tell you which of these you still owe.
Read the national page on final T2 before dissolution, 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