No Activity Corporation Tax Return 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 No Activity Means for an Ontario Corporation
No activity means no revenue, no expenses claimed, no payroll, no asset purchases and no inter-company transactions in the tax year. An Ontario corporation in that position still files a T2 within six months of its fiscal year-end, every year, until it is formally dissolved, and the return reports nil amounts rather than being skipped. The distinction that catches most Ontario owners is the balance sheet. A corporation can trade in no way at all and still hold share capital, a small cash balance, a shareholder loan or an unpaid incorporation cost, and any one of those makes GIFI Schedules 100, 125 and 141 required even though nothing happened during the year.
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.
No Activity and the GIFI Schedules
A corporation inactive all year with nothing at all to report may omit GIFI Schedules 100, 125 and 141. Any share capital, cash, shareholder loan, incorporation cost or bank charge makes them required. This is the most common reason a return that looks nil is not filed correctly.
What Is Not No Activity
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.
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