Schedule 88 Internet Activities Checker
Schedule 88 reports income earned from web pages and websites. A parked domain that earns nothing is outside it.
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.
What Schedule 88 Actually Asks
Schedule 88 reports income earned from web pages and websites. The operative word is earned: the schedule follows the income, not the hosting bill and not the domain registration.
That distinction is the whole page, because a dormant corporation very often still has a site. The company that stopped trading in 2019 frequently still owns the domain, and the page is often still up. Neither fact is what this schedule asks about.
A Parked Domain and an Earning Site
| What the corporation has | Income through it | Schedule 88 | Is the year still nil |
|---|---|---|---|
| A domain registered and nothing else | None | No | Yes, on this question |
| A page still up from when it traded | None | No | Yes, on this question |
| A page taking orders | Yes | Yes | No |
| A site earning from advertising or affiliates | Yes | Yes | No |
The middle rows are where a dormant corporation usually sits. A page that has not been touched in four years earns nothing, and a schedule about income earned has nothing to take from it.
When a Site Ends the Nil Year
Income earned online is income. A corporation that took a single order through a page it had forgotten about had revenue that year, and the year is not nil, however dormant everything else was.
A holding corporation with investment income, a rental corporation and a corporation that paid or received a dividend are not nil. Those are handled by Gondaliya CPA Professional Corporation at gondaliyacpa.ca at $350.00 plus HST per year.
Where nothing came through the site, nothing here disqualifies the year, and nil T2 filing at $300.00 plus HST per tax year covers it. What the corporation holds still decides the GIFI schedules, which the guide to T2 schedules on a nil return sets out in full.
Having a site is not a verdict on the year. What came through it is.
Frequently Asked Questions
My corporation owns a domain but the site is blank.
Then nothing was earned through it and Schedule 88 has nothing to report. Owning a domain is not earning from one.
The old site is still up from when we traded. Does that count?
Not on its own. A page that earns nothing is outside a schedule about income earned from a page.
We took one small order online.
Then income arrived through the site, and the year is not nil. The size of the order does not change the test.
Does advertising revenue on a site count?
Income earned from a web page is what the schedule reports, whichever way the page earned it.
I pay for hosting every month. Is that reportable here?
A hosting cost is an expense, not income earned from the site. It belongs where expenses belong, and it does not bring this schedule into play.
Does a social media page count as a website?
The question the schedule asks is whether income was earned through a page. Where it was, the platform it sat on is not the deciding factor.
How many sites do I have to report?
The schedule asks about the pages that earned income. Pages that earned nothing are not what it is asking after.
Our site only has a contact form.
A form that generates no income earns nothing. If work came in through it and was paid for, that income is the point, not the form.
Does this affect GST/HST?
It is a separate account with separate filings. This page is about one schedule of the corporate return.
Nothing came through the site. What decides the schedules then?
What the corporation holds, who owns it, and whether this is its first return. Income is $0.00 on every nil return, so income is never what decides them.
Nil T2 Filing, $300.00 plus HST per tax year
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