Nil T2 Filing Cost 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.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 19, 2026
What a Nil T2 Return Costs an Ontario Corporation
An Ontario corporation pays $300.00 plus HST per tax year for a nil T2 return, and because Ontario charges HST at 13 per cent the total is $339.00 per year. The price does not change with the age of the year, the size of the corporation or the number of shareholders, because a nil return carries the same preparation and the same CPA review whichever year it belongs to. Ontario corporate income tax is reported on the federal T2 rather than on a separate provincial return, so there is no second provincial filing fee the way an Alberta or Quebec corporation faces. What the fee does not cover is the Ontario annual return, which moved to the Ontario Business Registry in October 2021 and is filed separately.
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 19, 2026. The T2 assessment count is refreshed when the Canada Revenue Agency reissues its annual table.
Ontario Fee Table
| Tax years | Fee before HST | Total with 13 per cent HST |
|---|---|---|
| 1 year | $300.00 | $339.00 |
| 2 years | $600.00 | $678.00 |
| 3 years | $900.00 | $1,017.00 |
| 5 years | $1,500.00 | $1,695.00 |
Each tax year is a separate return and carries the same fee. There is no reduced rate for filing several years together.
What the Fee Includes
One nil T2 for one corporation for one tax year, including the T2 Short where the corporation qualifies, GIFI Schedules 100, 125 and 141 where they are required, Schedule 24 on a first return, Schedule 50 for every shareholder at 10 per cent or more, Schedule 8 and loss continuity, your Form T183CORP package with single-use secure e-signing, CPA review, electronic transmission by a registered EFILE electronic filer, one corrected transmission if the Agency rejects the first one, and your CRA confirmation emailed within 3 business days.
How It Works
- Type your corporation name. We fill the Business Number and incorporation date.
- Pick every tax 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.
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.
See every Ontario page on the nil T2 filing in Ontario hub, or the complete guide to the nil T2 return.
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