Canada Revenue Agency Verified against the legislation
T2 corporate return filing deadline
Six months after the end of the taxation year.
Source: ITA, para. 150(1)(a) — “within six months after the end of the year”
Who it applies to
Every corporation resident in Canada must file a T2 for each taxation year, even with no tax payable and no activity. A dormant corporation is not exempt: it is the most common oversight among inactive holding companies.
Due dates
| Fiscal year end | Due date |
|---|---|
| January 31, 2026 | July 31, 2026 |
| February 28, 2026 | August 28, 2026 |
| March 31, 2026 | October 1, 2026 |
| April 30, 2026 | October 30, 2026 |
| May 31, 2026 | November 30, 2026 |
| June 30, 2026 | December 30, 2026 |
| July 31, 2026 | February 1, 2027 |
| August 31, 2026 | March 1, 2027 |
| September 30, 2026 | March 30, 2027 |
| October 31, 2026 | April 30, 2027 |
| November 30, 2026 | May 31, 2027 |
| December 31, 2026 | June 30, 2027 |
The roll-forward to the next business day is already applied where the date falls on a Saturday, Sunday or statutory holiday.
If you miss the date
Late filing: 5% of the unpaid balance, plus 1% per complete month late, up to 12 months. Repeat failures: rates doubled.
File with Canada Revenue AgencyFrequently asked questions
- Does a corporation with no activity still file a T2?
- Yes. The filing obligation applies to every resident corporation regardless of income or activity. A dormant corporation files a nil T2.
- Are the T2 and the tax balance due on the same date?
- No. The balance is due two months after year end (three for an eligible CCPC), so BEFORE the return, which is due at six months. Two separate deadlines with two separate sanctions.
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