Inactive Corporation Filing Checker
Four questions that list every filing an inactive corporation still owes beside the nil T2, and which of them the fee covers.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 26, 2026
Answer all four and the list of filings appears here.
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.
The Nil T2 Is One Filing, Not All of Them
A nil T2 reports the corporation’s tax year to the Canada Revenue Agency. It is not the only thing an inactive corporation owes, and the fee covers the T2 alone.
A nil T2 does not cover an Ontario annual return through the Ontario Business Registry, a federal Corporations Canada annual return at $12.00 due within 60 days of the anniversary, an Alberta AT1, a Quebec CO-17, or a nil GST/HST or payroll filing. We tell you which of these you still owe.
Two Different Bodies
Registry filings and tax returns go to different places. The annual return goes to the registry the corporation was incorporated or registered with, federally through Corporations Canada or provincially. The T2 and the programme account returns go to the Canada Revenue Agency.
Missing the registry one is what eventually dissolves a corporation without its owner intending it, which is a separate problem from an unfiled T2.
What the Fee Covers
$300.00 plus HST per tax year covers one nil T2 for one corporation for one tax year, including the T2 Short where the corporation qualifies, the GIFI schedules where they are required, your Form T183CORP package, CPA review, electronic transmission by a registered EFILE electronic filer, and your CRA confirmation emailed within 3 business days.
The $12.00 federal annual return fee is a government fee and tax does not apply to it. It is paid to Corporations Canada, not to us.
Every Filing a Dormant Corporation Can Owe in One Year
The checker above lists only the filings that apply to the answers given. This is the whole set it chooses from, so you can see where the nil T2 sits among them and what each of the others costs.
| Filing | Goes to | Fee | Covered by the fee here |
|---|---|---|---|
| Nil T2 corporate return | Canada Revenue Agency | $300.00 plus HST per tax year | Yes |
| Federal annual return | Corporations Canada | $12.00 government fee, due within 60 days of the anniversary | No |
| Ontario annual return | Ontario Business Registry | Set by the registry | No |
| Alberta AT1 | Alberta Tax and Revenue Administration | Set by the province | No |
| Quebec CO-17 | Revenu Quebec | Set by the province | No |
| GST/HST return, nil or otherwise | Canada Revenue Agency | No government fee to file | No |
| Payroll remittance, nil or otherwise | Canada Revenue Agency | No government fee to remit | No |
The GST/HST and payroll lines are obligations of the accounts rather than charges: there is nothing to pay to file them, but they keep coming due until the account is closed with Form RC145.
The federal and Ontario annual returns are corporate filings about who the corporation is and who runs it. They are not tax returns, they go to a registry rather than to the Canada Revenue Agency, and filing one does nothing about an unfiled T2. The AT1 and the CO-17 are provincial corporate tax returns, separate from the federal T2 and not covered here.
Frequently Asked Questions
Is the Annual Return the Same as the T2?
No. They go to different bodies and have different deadlines. The annual return keeps the corporation on the registry; the T2 reports its tax year to the Canada Revenue Agency.
Do You File the Ontario Annual Return?
No. It is filed separately through the Ontario Business Registry and is not covered by the fee. We tell you that you owe it.
What About an Alberta AT1 or a Quebec CO-17?
Both are separate provincial returns and neither is included in the fee for the nil T2.
The Corporation Has Been Inactive for Years. Does All of This Apply to Every Year?
The T2 does: one return per tax year until dissolution. Use the unfiled years checker to list the years. The other filings follow their own cycles.
Is It Cheaper to Just Dissolve the Corporation?
Dissolving does not remove the returns already outstanding. The dissolution readiness checker sets out the order the steps run in.
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