Tax · GUIDE
Corporate tax basics
Keep the corporation’s tax work separate from personal filing.
Organise the year-end
Confirm the fiscal year-end and assemble the corporation’s financial records and relevant schedules. Review the applicable T2 electronic filing requirements.
Separate filing from payment
The T2 return is due within six months after the fiscal year-end. Tax payments generally fall due earlier, and instalments may apply. Check the corporation’s payment conditions instead of using its filing deadline as the payment date.
Official sources
Article reviewed September 13, 2026. Opens in a new tab.