Inactive Holding Corporation T2 Filing in British Columbia
$300.00 Plus HST Per Tax Year
We are a registered EFILE electronic filer. Your return is transmitted to the Canada Revenue Agency electronically.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 23, 2026
When a British Columbia Holding Corporation Is Nil
A holding corporation with investment income, a rental corporation and a corporation that paid or received a dividend are not nil. Those are handled by Gondaliya CPA Professional Corporation at gondaliyacpa.ca at $350.00 plus HST per year.
A British Columbia holding corporation is nil for this service only where it held its assets through the whole tax year and they earned nothing at all: no dividend received, no dividend paid, no rent, no interest and no inter-company transaction. That corporation still files a T2 within six months of its fiscal year-end, at $300.00 plus HST per tax year.
British Columbia Data
| Item | British Columbia | Source |
|---|---|---|
| T2 filing deadline | Within six months of the fiscal year-end | Income Tax Act |
| Separate provincial corporate income tax return | None, collected through the federal T2 | Income Tax Act |
| Registry | BC Registries and Online Services | BC Registries and Online Services |
| Annual report due | Within two months after each anniversary of the date of incorporation | Section 51 of the Business Corporations Act |
| Registrar may dissolve the company after | Two consecutive years of non-filing | BC Registries and Online Services |
| Filing route | T2 transmitted electronically to the Canada Revenue Agency by a registered EFILE electronic filer | Canada Revenue Agency |
British Columbia registry rules confirmed October 21, 2026 against BC Registries and Online Services. The T2 due date comes from the Income Tax Act and does not vary by province.
The Interest a Holding Corporation Forgets
The most common reason a holding corporation believed to be nil is not nil is a few dollars of interest credited on a bank balance nobody looked at. There is no minimum. Interest credited across the year is investment income, and the year is not nil.
We check the position before you pay. If the year turns out not to be nil, we tell you first, and if it is found after you pay we refund you in full.
Schedules a Holding Corporation Still Files
A holding corporation holds assets by definition, so GIFI Schedules 100, 125 and 141 are required on most of its returns despite there being no activity. Schedule 50 is required for every shareholder at 10 per cent or more, and holding structures concentrate ownership, so it is almost always needed.
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 Inactive Holding Corporation T2 Filing in British Columbia Works
- Type your corporation name. We fill the Business Number and incorporation date.
- Pick the tax years to file 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 British Columbia statutory holidays.
Inactive Holding Corporation T2 Filing Cost in British Columbia
$300.00 plus HST per tax year. Each tax year is a separate return and carries the same fee. Tax is added at the rate for your province. See the full nil T2 filing cost.
Filings This Does Not Cover
- Your British Columbia annual report. It is filed with BC Registries and Online Services within two months after each anniversary of the date of incorporation, 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 inactive holding corporation T2 filing, or see every British Columbia page on the nil T2 filing in British Columbia 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