Extra-Provincial Registration Checker
A corporation registered in more than one place owes each registry an annual return. Federal incorporation removes no provincial obligation.
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.
Each Registry Wants Its Own Annual Return
A federal corporation files an annual return with Corporations Canada for $12.00. An Ontario corporation files one through the Ontario Business Registry. A corporation registered in another province files with that jurisdiction’s registry.
A federally incorporated corporation operating in Ontario files both: the $12.00 Corporations Canada annual return and an Ontario filing. Federal incorporation does not remove the provincial obligation.
An Annual Return Is Not a Tax Return
| Jurisdiction | Its own corporate income tax return | A registry annual return |
|---|---|---|
| Alberta | Yes, the AT1 | Yes |
| Quebec | Yes, the CO-17 | Yes |
| Ontario | No, collected through the T2 | Yes, through the Ontario Business Registry |
| Every other province and territory | No, collected through the T2 | Yes, with that jurisdiction’s registry |
The provincial return requirement checker takes the income tax side on its own.
None of It Is Inside the Nil T2 Fee
Registry annual returns, the Alberta AT1 and the Quebec CO-17 are separate filings and are not included in the fee. The fee of $300.00 plus HST per tax year covers the federal nil T2 corporate tax return.
An annual return is not a tax filing, so having no income does not excuse it. So a dormant corporation registered in three places owes three annual returns and a T2, and none of the four satisfies any of the others.
Frequently Asked Questions
Does federal incorporation cover the provinces?
No. A federally incorporated corporation operating in Ontario files both the $12.00 Corporations Canada annual return and an Ontario filing. Federal incorporation does not remove the provincial obligation.
Is the Alberta AT1 an annual return?
No. Alberta administers its own corporate income tax, so the AT1 is a separate provincial income tax return. The same is true of the Quebec CO-17.
Are any of these inside the nil T2 fee?
No. Registry annual returns, the AT1 and the CO-17 are separate filings. The fee covers the federal nil T2 corporate tax return.
What is extra-provincial registration?
Registration in a province other than the one the corporation was incorporated in, which is what lets it carry on business there. Each registration brings that province’s own filings with it.
Does each registration mean another annual return?
Each registry asks for its own. Registration in more than one place means more than one annual return, each on its own registry’s cycle.
Does the Quebec CO-17 replace the T2?
No. Quebec administers its own corporate income tax, so the CO-17 is a separate provincial return filed in addition to the federal one.
Is a dormant corporation registered twice still filing twice?
Yes. An annual return reports who the directors are and where the office is rather than what was earned, so being dormant excuses neither registry.
What if the corporation no longer operates in the second province?
The registration stays on that registry, and its filings stay owed, until the registration itself is dealt with. Simply stopping work there ends nothing.
Does the $12.00 federal annual return cover the provinces?
No. The $12.00 Corporations Canada annual return is a federal filing, and a provincial registry is not a party to it.
Does registering in another province change the T2?
The federal return still covers the corporation as a whole. What changes is that a second province may want a return of its own, which is what the checker above names.
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