Inactive Holding Corporation T2 Filing 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
Nil T2 Filing for an Inactive Ontario Holding Corporation
Many Ontario owners hold their operating company’s shares through a holding corporation. In a year when that holding corporation earned nothing at all, it still files a T2 with the Canada Revenue Agency within six months of its year-end, and still files its Ontario annual return through the Ontario Business Registry. If it had no activity, we file its nil T2 for $300.00 plus HST, which is $339.00 in Ontario. The test is strict. A holding corporation that received a dividend from the operating company, earned interest, collected rent, or sold an investment in the year is not nil, even if the amount was small.
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 |
Local data pulled October 15, 2026. The T2 assessment count is refreshed when the Canada Revenue Agency reissues its annual table.
When an Ontario Holding Corporation Is Not Nil
Holding corporations carry the highest risk of being filed as nil when they are not. If your holding corporation received a dividend from the operating company, earned interest or other investment income, collected rent, or paid a dividend to its own shareholders, the year is not nil. Answer the questions on the filing screen honestly and we route that year to our sister office at gondaliyacpa.ca at $350.00 plus HST per tax year, which is $395.50 in Ontario, before you pay.
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 Ontario Works
- Type your corporation name. We fill the Business Number and incorporation date.
- Pick the tax years to file and confirm the holding corporation had no income, no dividends and no other 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.
Inactive Holding Corporation T2 Filing 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.
We tell you which of these you still owe.
Read the national page on inactive holding corporation T2 filing, 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