Non-Resident Corporation Filing Checker
A corporation incorporated in Canada files a T2 whoever owns it. Non-resident ownership changes what a late return costs.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: November 9, 2026
Answer the three questions above.
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.
Ownership and Incorporation Are Two Questions
A corporation incorporated in Canada files a T2 for every tax year, within six months of its fiscal year-end, whoever its shareholders are and wherever they live. Non-resident ownership does not remove the return.
What it does change is the cost of being late, and that is the part worth knowing in advance. The guide to non-resident-owned corporation nil filing sets out the position in full.
What a Late Return Costs Here
| The corporation | A late nil return | Why |
|---|---|---|
| Resident-owned, nil year | No percentage late-filing penalty on a nil year | That penalty is a percentage of tax owing, and the corporation owes $0.00 |
| Non-resident-owned, nil year | $25.00 per day, to a maximum of $2,500.00 | It applies regardless, because it does not depend on tax owing |
| Either, unfiled and left | The year stays open | It invites a demand to file and an arbitrary assessment, and blocks a clearance certificate |
The second row is the one that catches people out. Every other argument for leaving a nil year unfiled rests on there being no tax owing, and this charge does not.
A Corporation Incorporated Outside Canada
That is a different question and this page does not settle it. Whether Canada wants a return from a corporation incorporated elsewhere turns on whether it carries on business in Canada, which the carrying on business in Canada checker and the permanent establishment checker each take from a different side.
What this page answers is the common case: a Canadian corporation whose owners are not in Canada. Nil T2 filing at $300.00 plus HST per tax year covers those years.
Who owns the corporation changes what a late return costs. It does not change whether one is owed.
Frequently Asked Questions
My shareholders live abroad. Do I still file a T2?
Yes. A corporation incorporated in Canada files a T2 for every tax year, whoever owns it and wherever they live.
Does a nil year still have to be filed?
Yes, and for a non-resident-owned corporation that matters more than usual, because a late one is charged $25.00 per day up to $2,500.00.
Why is the penalty different?
Because it does not depend on tax owing. The percentage late-filing penalty is a percentage of tax owing and a nil return owes $0.00; this charge applies regardless.
Is the maximum really $2,500.00?
That is the maximum published for this charge, reached at 100 days.
My corporation was incorporated outside Canada.
Then this page does not settle it. That turns on whether the corporation carries on business in Canada, which is a separate test.
Does non-resident ownership make the year not nil?
No. Who owns the corporation and what it did in the year are separate questions.
Does the six-month deadline change?
No. The return is due within six months of the fiscal year-end either way.
Do you file for non-resident-owned corporations?
A nil year is covered at $300.00 plus HST per tax year, the same as any other nil year.
What if several years are unfiled?
Each year is its own return and the daily charge runs on each late one. They are filed oldest first.
Where is the whole position set out?
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