Unfiled Corporate Tax Returns in Ontario
$300.00 Plus HST Per Tax Year
We are a registered EFILE electronic filer. Your return is transmitted to the Canada Revenue Agency electronically.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 19, 2026
Unfiled T2 Returns and What They Do to an Ontario Corporation
An unfiled year never closes itself. For an Ontario corporation the exposure runs on two tracks at once, because the Canada Revenue Agency and the Ontario Business Registry keep separate records and neither one forgives the other. On the tax side the Agency can issue a demand to file and then assess the corporation arbitrarily on figures of its own. On the registry side a corporation that stops filing its Ontario annual returns under the Corporations Information Act can be dissolved by order of the Director. Ontario corporate income tax is reported on the federal T2, so catching up the T2 years is what clears the tax side, and it is the step that has to happen before a clearance certificate is possible.
Ontario Data
| Item | Ontario | Source |
|---|---|---|
| T2 returns assessed | 1,108,730 | Canada Revenue Agency T2 assessment table |
| First-time T2 filers in 2023 | 87,990 of 199,800 in Canada | Canada Revenue Agency |
| Registry | Ontario Business Registry | Ontario Business Registry |
| Filing route | T2 transmitted electronically to the Canada Revenue Agency by a registered EFILE electronic filer | Canada Revenue Agency |
Local data pulled October 19, 2026. The T2 assessment count is refreshed when the Canada Revenue Agency reissues its annual table.
What an Open Year Costs
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.
Bringing the Years Up to Date
Each outstanding year is prepared, reviewed by a CPA and transmitted separately, at $300.00 plus HST per tax year. Filing several years in one sitting is routine. See the national page on catch-up nil T2 filing for the years that can still be filed.
How It Works
- Type your corporation name. We fill the Business Number and incorporation date.
- Pick every tax year you have not filed and confirm the corporation had no activity in each of them.
- Complete the attestation and identity check, then pay $300.00 plus HST per tax year.
- Sign Form T183CORP. We transmit your return electronically.
Your CRA confirmation is emailed within 3 business days. Business days are Monday to Friday and exclude Ontario statutory holidays.
Filings This Does Not Cover
- Your Ontario annual return. Since October 2021 it is filed through the Ontario Business Registry, and it is not covered by the $300.00 fee.
- A federal Corporations Canada annual return, at $12.00, if your corporation is federally incorporated.
- A nil GST/HST return or a nil payroll return.
- RC145 closure of a GST/HST or payroll account.
We tell you which of these you still owe.
See every Ontario page on the nil T2 filing in Ontario hub, or the complete guide to the nil T2 return.
Your return is prepared and transmitted in Canada. Our credentials are never shared and no part of your file is sent offshore. Nil T2 filing in Canada