Nil T2 Deadline Calculator
Enter your fiscal year-end and get the T2 due date, the next business day where it falls on a weekend, and the business days remaining.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 23, 2026
Enter a fiscal year-end above and the due date 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 Rule This Applies
A T2 is due within six months of the corporation’s fiscal year-end, every year, until the corporation is formally dissolved. A final T2 is due within six months of dissolution.
Six months is counted two ways, and the difference matters:
| Where the year-end falls | The due date | Example |
|---|---|---|
| On the last day of a month | The last day of the sixth month after | Year-end August 31 is due the last day of February |
| On any other day | The same day of the sixth month after | Year-end August 15 is due February 15 |
The deadline comes from the Income Tax Act and does not vary by province.
Weekends and Ontario Statutory Holidays
Where the due date falls on a Saturday, a Sunday or a public holiday, a return received on the next business day is on time. The calculator shows that next business day whenever it applies.
The business days remaining count excludes weekends and the nine Ontario public holidays under the Employment Standards Act: New Year’s Day, Family Day, Good Friday, Victoria Day, Canada Day, Labour Day, Thanksgiving, Christmas Day and Boxing Day. The August civic holiday is not among them and is not applied.
A Deadline Already Passed
A true nil return carries no percentage late-filing penalty, because that penalty is a percentage of tax owing and the corporation owes $0.00. The unfiled year still stays open forever, invites a demand to file and an arbitrary assessment, blocks a clearance certificate and dissolution, and costs a non-resident-owned corporation $25.00 per day up to $2,500.00.
Unfiled years are filed oldest first, one return per tax year.
Frequently Asked Questions
Does the Due Date Move If It Falls on a Weekend?
Yes. Where the due date falls on a Saturday, a Sunday or a public holiday, a return received on the next business day is on time. The calculator shows that next business day whenever it applies.
My Year-End Is the Last Day of a Month. How Is Six Months Counted?
From the last day of a month, the due date is the last day of the sixth month after it, so a year-end of August 31 is due the last day of February. From any other day it is the same day of the sixth month after, so a year-end of August 15 is due February 15.
Which Public Holidays Does the Business Days Count Use?
The nine Ontario public holidays under the Employment Standards Act: New Year’s Day, Family Day, Good Friday, Victoria Day, Canada Day, Labour Day, Thanksgiving, Christmas Day and Boxing Day. The August civic holiday is not among them and is not applied.
Is the Due Date Different for a Nil Return?
No. The deadline comes from the Income Tax Act and does not vary with the amounts on the return or by province. A nil T2 is due within six months of the fiscal year-end, the same as any other T2.
What Happens to a Due Date That Has Already Passed?
A true nil return carries no percentage late-filing penalty, because that penalty is a percentage of tax owing and the corporation owes $0.00. The unfiled year still stays open forever, invites a demand to file and an arbitrary assessment, blocks a clearance certificate and dissolution, and costs a non-resident-owned corporation $25.00 per day up to $2,500.00. Unfiled years are filed oldest first, one return per tax year.
When Is the Final T2 Due After Dissolution?
Within six months of dissolution. Until the corporation is formally dissolved a T2 remains due within six months of every fiscal year-end.
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