Corporate Balance Due Date Calculator
Paying a balance of tax is due before the return is. Enter the fiscal year-end for both dates, on the same holiday calendar.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 29, 2026
Enter the year-end and answer the question for both dates.
Gondaliya CPA Professional Corporation is a registered EFILE electronic filer. Returns are prepared and transmitted in Canada. Credentials are never shared and never used offshore.
Filing and Paying Are Two Different Deadlines
Almost everything written about the T2 gives one date: six months after the fiscal year-end. That is the date the return is due. It is not the date a balance of tax is due, and the balance date comes first.
A balance is due two months after the year-end, or three months for a Canadian-controlled private corporation that meets the conditions. A corporation that files on the six-month date and pays at the same time has filed on time and paid late.
| Obligation | When it falls | On a nil year |
|---|---|---|
| A balance of tax | Two months after the year-end, or three for a qualifying CCPC | Nothing is owed on it |
| The T2 return | Six months after the year-end | Still due |
| Instalments | Through the year, from the previous year’s tax | None, because a nil year sets that at $0.00 |
On a Nil Year Only One of Them Applies
A corporation with no activity has no balance to pay, so the earlier date passes with nothing owed on it. It also has no instalment obligation, because that arises from the previous year’s tax and a nil year sets that at $0.00.
That leaves the filing deadline as the only date a dormant corporation has to meet, which is the whole of its tax calendar. The nil T2 deadline calculator gives that date on its own.
A holding corporation with investment income, a rental corporation and a corporation that paid or received a dividend are not nil. Those are handled by Gondaliya CPA Professional Corporation at gondaliyacpa.ca at $350.00 plus HST per year.
Where the Three-Month Period Comes From
The longer period is not available to every small corporation. It turns on the corporation being a Canadian-controlled private corporation and on conditions about its income and its taxable capital being met, in the year and in the one before it.
This calculator takes the answer as given rather than deciding it, because the conditions rest on figures a dormant corporation does not have and a trading one should not read off a web page. Where the answer is not certain, the two-month date is the safe one to work to.
Both Dates Move Off a Weekend or a Holiday
Where either calculated date falls on a Saturday, a Sunday or a public holiday, it moves to the next business day. The calculation here runs on the same holiday calendar as the deadline pages, so the two never disagree.
The shift can be more than one day. A date landing on a Sunday followed by a Monday holiday moves to the Tuesday, which the due date weekend and holiday shift calculator shows on its own.
Frequently Asked Questions
When is a corporate balance of tax due?
Two months after the fiscal year-end, or three months for a Canadian-controlled private corporation that meets the conditions. Filing the return is separately due six months after the year-end.
Does a nil year have a balance due date?
The date exists but nothing is owed on it. A corporation with no activity has no balance of tax and no instalment obligation, which leaves the six-month filing deadline as the only date it has to meet.
Can I pay when I file?
Only where the two dates coincide, which they do not. A corporation that pays a balance on the six-month filing date has paid four months late, or three.
Which period applies to my corporation?
The three-month period turns on Canadian-controlled private corporation status and on conditions about income and taxable capital in this year and the one before. Where that is not certain, work to the two-month date.
What if the date falls on a holiday?
It moves to the next business day, on the same holiday calendar the filing deadline uses. The shift can be more than one day where a holiday sits next to a weekend.
Nil T2 Filing, $300.00 plus HST per tax year
Type your corporation name, pick your unfiled years, pay, and sign Form T183CORP on a secure screen. Your CRA confirmation is emailed within 3 business days.
Start Nil T2 Filing NOW