Corporate Revival Requirement Checker
Being struck by a registry is not a wind-up. What revival restores, and which tax years survived the striking.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: November 5, 2026
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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.
Struck Is Not Wound Up
A corporation struck by a registry for failing to file its annual return has not been wound up. It has been dissolved involuntarily, with its tax years still open and nothing settled.
A corporation found in this state is usually in it because the annual return lapsed, not because anyone decided to close it. The tax years are the part nobody looked at.
What the Striking Did and Did Not Do
| What | Effect of being struck |
|---|---|
| The corporation’s existence | Ended by the registry, and restorable by revival |
| The outstanding tax years | Survived the striking and are waiting |
| As a tax event | Not dissolution for tax purposes, and it cancels no outstanding T2 return |
| Trading | It cannot trade while struck |
The post-dissolution return checker takes what is still owed afterwards, and the involuntary dissolution risk checker takes how a corporation gets here.
What Revival Is For
Registries provide for revival, which restores the corporation so the outstanding filings can be made and a proper wind-up completed.
So revival is the step that makes the rest possible rather than an end in itself. A corporation struck from a registry with unfiled tax years is in the worst of both positions: it cannot trade and it still owes returns. The dissolving versus filing nil every year comparison sets out what a completed wind-up ends.
Frequently Asked Questions
My corporation was struck off. Is it closed?
Not for tax purposes. It was dissolved involuntarily, with its tax years still open and nothing settled.
Did being struck cancel my outstanding T2 returns?
No. Being struck is not dissolution for tax purposes and it cancels no outstanding T2 return. The open years survived it.
What does revival do?
It restores the corporation so the outstanding filings can be made and a proper wind-up completed.
Can a struck corporation be revived at any time?
Each registry sets its own window and its own requirements, so it depends on the registry the corporation was struck from. That is the first thing to establish, and the registry is where to establish it.
Are the returns filed before revival or after?
Revival restores the corporation so that the filings can be made, so in practice it comes first. A dissolved corporation has no standing to put its years right.
Does revival create new tax years?
It restores the corporation rather than starting another one. The years that were open when it was struck are the same years afterwards.
Can it simply be left struck?
It can be left, but leaving it settles nothing. The open years stay open, and a clearance certificate cannot be issued while a return is outstanding.
Is a revived corporation the same corporation?
Yes. Revival restores the one that was struck, which is why its earlier tax years come back with it rather than falling away.
Does being struck stop the Canada Revenue Agency asking for returns?
No. The registry acted on its own account. An outstanding return stays outstanding, a demand to file one included.
Is revival part of nil T2 filing?
No. Revival is a registry step. Nil T2 filing at $300.00 plus HST per tax year covers the corporate returns, which are usually the reason the corporation is being revived at all.
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.
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