CRA Account Standing Checker
A corporation has a tax record and a registry record. Three answers show which one is behind and what brings it current.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: November 2, 2026
Answer all three questions.
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.
Two Records, Kept by Two Bodies
Every corporation has two standing records and they are kept in different places. The corporate tax account sits with the Canada Revenue Agency and is brought current by filing returns. The registry record sits with the registry the corporation was incorporated under and is brought current by filing an annual return.
Neither one reports to the other. A corporation whose returns are all filed can be years behind at the registry, and a corporation in good standing at the registry can have an unfiled year from 2019.
What Each One Answers For
| Record | Kept by | Brought current by | Inside $300.00 plus HST per tax year |
|---|---|---|---|
| Corporate tax account | Canada Revenue Agency | Filing each outstanding T2 | Yes, per nil tax year |
| Registry record | The incorporating registry | Filing the outstanding annual return | No |
The unfiled years checker lists the open tax years, and the annual return versus tax return checker separates the two filings where they are being confused for each other.
Being Struck Does Not Settle the Tax Years
Where a registry strikes a corporation for missed filings, the registry record closes. The tax account does not. An unfiled year that was open before the strike is open after it, because the two records are separate trails and only one of them was touched.
The involuntary dissolution risk checker covers the registry side of that, and the open years remain what they were.
Frequently Asked Questions
Does filing my T2 returns fix my registry standing?
No. The corporate tax account and the registry record are separate trails with separate keepers. Filing returns brings the tax account current; the registry annual return brings the registry record current, and it is not covered by the fee.
Does being struck cancel an unfiled T2?
No. The years that were open before the strike are open after it. The registry closing its record does not close the tax account.
Which of the two does this service file?
The T2. Each outstanding nil year is $300.00 plus HST per tax year. Registry annual returns are filed with the registry and are not covered by the fee, and we tell you which ones you still owe.
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