Federal corporation annual return
Within 60 days of the anniversary of incorporation. Federal corporations only.
This rule could not be verified. The Revenu Québec, Enterprise Registrar and CNESST sites refuse automated access: the rule above reflects my understanding without having been checked against an official text. Confirm it with Corporations Canada before relying on it.
Who it applies to
Corporations incorporated under the Canada Business Corporations Act. A Quebec corporation that is not federal is not covered: it falls under the annual updating declaration with the Enterprise Registrar.
Due dates
| Anniversary of incorporation | Due date |
|---|---|
| January 15, 2027 | March 16, 2027 |
| April 15, 2027 | June 14, 2027 |
| July 15, 2027 | September 13, 2027 |
| October 15, 2027 | December 14, 2027 |
Sixty days after the anniversary, rolled to the next business day.
If you miss the date
No direct monetary penalty, but repeated failure leads to administrative dissolution of the corporation. A more serious consequence than a fine.
File with Corporations CanadaFrequently asked questions
- Is this an income tax return?
- No, and the confusion is common. It is a declaration of existence and corporate information filed with Corporations Canada, unrelated to the T2 filed with the CRA.
- What is the risk of not filing it?
- There is no direct monetary penalty, but repeated failure leads to administrative dissolution. The consequence is more serious than a fine: the legal person ceases to exist.
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