Nil T2 Filing Guides
In-depth guides to filing a nil T2 corporate return in Canada, written and reviewed by a CPA Ontario member. Nil T2 filing is $300.00 plus HST per tax year.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Every Guide on This Site
Guides published: 27
Each guide covers one subject end to end, is reviewed by a CPA Ontario member, and carries the date it was last reviewed.
The Complete Guide to the Nil T2 Return
Who must file, what counts as nil, which GIFI schedules and other schedules are required, how Form T183CORP is signed, filing deadlines, and what unfiled years cost.
The Complete Guide to Dormant and Inactive Corporations
What dormant and inactive actually mean, why there is no dormancy filing, when a dormant corporation is still nil, and whether to keep it or wind it up.
The Complete Guide to T2 Short Eligibility
The eight conditions for the two-page T2 Short, what disqualifies a corporation from using it, and which schedules are still required either way.
The Complete Guide to Catching Up on Unfiled Corporate Tax Returns
How many years can still be filed, the order to file them in, what a demand to file and an arbitrary assessment mean, and what the catch-up costs.
The Complete Guide to the Final T2 and Dissolution
When the final T2 is due, what period it covers, why a clearance certificate matters, and the order of operations for closing a corporation.
The Complete Guide to Form T183CORP Signing and Transmission
What Form T183CORP authorises, who may sign it, when and how it is signed, how long it is kept, and what EFILE transmission involves.
The Complete Guide to Provincial and Federal Annual Returns
The Ontario annual return, the $12.00 Corporations Canada annual return, Alberta AT1 and Quebec CO-17, and why the T2 covers none of them.
How to File a Nil T2 Return
What you need before you start, confirming the fiscal year-end, choosing the form, the schedules, CPA review, signing Form T183CORP and transmission.
The Complete Guide to GIFI Schedules 100, 125 and 141
What each schedule reports, the narrow case where a nil return may omit them, and why share capital or a shareholder loan makes them required.
The Complete Guide to Schedule 8 and Loss Continuity
Capital cost allowance in a nil year, why claiming nil usually beats claiming the maximum, and what a skipped year does to the continuity.
The Complete Guide to First-Year T2 Filing
When the first tax year starts, the 53-week rule, choosing a year-end, Schedule 24, and why first transmissions are the ones most often rejected.
The Complete Guide to Numbered Company Tax Filing
Why a numbered company files exactly like a named one, shelf corporations, and when a numbered holding corporation is not a nil filer.
Also on This Site
T2 Filing Deadlines
Every fiscal year-end and its due date, with the business-day rule.
Nil T2 Filing Cost
What $300.00 plus HST per tax year covers, and what falls outside a nil return.
Catch-Up Nil T2 Filing
Filing several outstanding years at once, each as its own return.
Last reviewed: October 21, 2026
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.