Nil T2 Filing Deadline 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
When an Ontario Corporation Must File Its Nil T2
The deadline is six months after the fiscal year-end, and it is the same for an Ontario corporation as for any other resident corporation, because Ontario corporate income tax is reported on the federal T2 rather than on a separate provincial return with its own date. Where a due date falls on a Saturday, a Sunday or a public holiday recognised by the Canada Revenue Agency, a return received the next business day is on time. For Ontario corporations the business-day question matters in practice, because the statutory holidays that move a due date are the Ontario ones: Family Day in February and the August civic holiday both fall in months that are common fiscal year-ends.
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 Due Dates by Fiscal Year-End
Every fiscal year-end and its due date is listed on T2 filing deadlines, and the T2 deadline calendar shows which dates move for a weekend or an Ontario statutory holiday.
Missing the Deadline
A true nil return carries no percentage late-filing penalty, because that penalty is a percentage of tax owing and the corporation owes $0.00. The unfiled year still stays open forever, invites a demand to file and an arbitrary assessment, blocks a clearance certificate and dissolution, and costs a non-resident-owned corporation $25.00 per day up to $2,500.00.
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