Schedule 9 Related Corporations Checker
Schedule 9 reports related and associated corporations. It reaches a dormant corporation and does not end a nil year.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: November 5, 2026
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What Schedule 9 Reports, and What Schedule 50 Does Not
Schedule 9 reports the corporations yours is related to or associated with. It is a map of the group, and it is filed because the group exists rather than because anything happened in it.
It is routinely confused with Schedule 50, and the confusion runs one way: an owner who has filed Schedule 50 assumes the relationships are covered. They are not. Schedule 50 is not the schedule that reports related or associated corporations. It lists shareholders at 10% or more, which is a question about who owns this corporation rather than about which corporations stand beside it.
Two Questions That Look Like One
| Schedule | What it reports | Decided by |
|---|---|---|
| Schedule 9 | Related and associated corporations | Whether a corporate relationship exists |
| Schedule 50 | Shareholders at 10% or more | Who holds the shares of this corporation |
| Schedule 24 | Shareholders and related corporations, once | Whether this is the first return after incorporation |
| Schedule 3 | Dividends paid and received | Whether a dividend moved in the year |
A single shareholder who owns two corporations outright triggers all of the first two: each corporation reports the other on its Schedule 9, and each reports that shareholder on its Schedule 50.
A Dormant Year Still Reports It
This is the page in the set that does not end a nil year. A relationship is reported whether or not either corporation traded, so a dormant corporation sitting in a group files the schedule and stays nil. Nil T2 filing at $300.00 plus HST per tax year covers a year like that.
The reason is the same one the guide to T2 schedules on a nil return gives for the rest of them: what decides a schedule is not the amount of income, which is $0.00 on every nil return, but what the corporation holds, who owns it, and whether this is its first return. A relationship is in the same family of facts.
So this is the schedule that shows the rule is not uniform: it applies to the year and the year stays nil.
Frequently Asked Questions
Is Schedule 9 the same as Schedule 50?
No, and this is the most common mix-up on a nil return. Schedule 50 lists shareholders at 10% or more. Schedule 9 reports the corporations yours is related to or associated with.
My corporation did nothing. Does it still report the relationship?
Yes. The relationship exists whether or not either corporation traded, and the schedule reports its existence.
Does filing Schedule 9 mean the year is not nil?
No. This is the one schedule in this set that leaves a nil year nil. It reports a connection, not income.
I own two corporations personally. Are they related?
Common ownership is exactly the kind of fact these questions turn on. Where the answer is yes, each corporation reports the other.
What is the difference between related and associated?
They are two separate tests, which is why the schedule and this page ask them separately. A corporation can meet one and not the other.
One of the two corporations is dissolved.
Then the question is what was true during the tax year being filed. A relationship that existed in that year is reported on that year.
Is this the same as Schedule 24?
No. Schedule 24 is filed once, on the first return after incorporation, and reports how the corporation came into existence. Schedule 9 is not a one-off.
Does a shareholder loan between the two change this?
It is a separate matter. A balance owed either way is reported where balances are reported; the relationship is reported here.
My corporations are in different provinces.
The relationship is still a relationship. Where each corporation is registered affects its registry filings, not this schedule.
Nothing is related or associated. Do I file a blank one?
There is nothing for it to report, so the question falls away. What the corporation holds still decides the GIFI schedules.
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