T2 Short 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
When an Ontario Corporation Can Use the T2 Short
The T2 Short is a shorter version of the T2 corporate income tax return. The Canada Revenue Agency allows it for a Canadian-controlled private corporation that is a CCPC throughout the year and has nil net income or a loss, with further conditions, including reporting in Canadian funds and having a permanent establishment in only one province or territory. An inactive corporation that operates only in Ontario usually meets the one-province condition. If your Ontario corporation also has a permanent establishment in another province, it files the regular nil T2 instead. We check this from your answers on the filing screen, and the price is the same either way: $300.00 plus HST, which is $339.00 in Ontario.
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 |
| T2 Short permanent establishment condition | Only one province or territory | Canada Revenue Agency |
Local data pulled October 15, 2026. The T2 assessment count is refreshed when the Canada Revenue Agency reissues its annual table.
Same Price, Whichever Return Applies
You do not need to work out which form applies before you start. Where the corporation qualifies, we file the T2 Short. Where it does not, we file the regular nil T2 at the same $300.00 plus HST. Either way, Ontario corporate income tax is reported on that federal return, so there is no separate Ontario corporate tax return to add.
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 T2 Short 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 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.
T2 Short 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, whether we file the T2 Short or the regular nil T2. 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 T2 Short 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