Restarting a Dormant Corporation Checker
Trading again does not change the quiet years behind it. Which years are still nil returns, and which one is not.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: November 3, 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.
The Quiet Years Do Not Move
A corporation that goes back to trading carries its history with it. The years it spent dormant are still tax years, each with its own return, and each of those returns is still a nil return however busy the corporation becomes afterwards.
So a restart splits the record rather than resetting it: quiet years behind, active years ahead, and a line between them that falls on a year-end rather than on the day the first invoice went out.
Which Year Goes Where
| Year | Nil? | Filed by | Fee |
|---|---|---|---|
| Each quiet year before the restart | Yes | This service | $300.00 plus HST per tax year |
| The year activity resumed, if nothing came in yet | Yes | This service | $300.00 plus HST per tax year |
| The year revenue, rent or a dividend arrived | No | Gondaliya CPA Professional Corporation at gondaliyacpa.ca | $350.00 plus HST per year |
| Every year after that, while trading | No | Gondaliya CPA Professional Corporation at gondaliyacpa.ca | $350.00 plus HST per year |
The dormant corporation obligation checker covers what a dormant year still owes, and the unfiled years checker lists which of the quiet years are still open.
Clear the Quiet Years First
Where quiet years are still outstanding, they are filed oldest first, because a T2 carries figures forward from the year before it. Filing the active year on top of a gap leaves the gap exactly where it was.
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.
Frequently Asked Questions
Does restarting a dormant corporation change the old years?
No. Each dormant year is still its own tax year with its own return, and each is still a nil return at $300.00 plus HST per tax year. Trading again changes the years ahead, not the years behind.
Who files the year the corporation restarted?
If revenue, rent or a dividend arrived in that year, it is not a nil year and it is handled by Gondaliya CPA Professional Corporation at gondaliyacpa.ca at $350.00 plus HST per year. If nothing came in yet, it is still a nil return here.
Should the quiet years be filed before the active one?
Yes, oldest first. A T2 carries figures forward from the year before it, so the years are assessed in the order they fell due and a gap left behind stays open.
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.
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