Memorandum
- To:
- Canadian Corporation Owners
- From:
- NilTaxReturn · Filing Department
- Date:
- June 19, 2026
- Re:
- When Are Corporate Tax Returns Due in Canada?
When Are Corporate Tax Returns Due in Canada?
Every Canadian corporation must file a T2 corporate income tax return within six (6) months of its fiscal year-end — even with no income, no activity, or no tax owing. For the most common December 31 year-end, the deadline is June 30, 2026. The balance-due date is separate and lands earlier.
Reviewed by NilTaxReturn · Canadian tax professional · Updated June 16, 2026
The two dates that matter
- T2 filing deadline: 6 months after fiscal year-end.
- Balance-due date (if tax is owed): 2 months after year-end for most corporations, or 3 months for Canadian-Controlled Private Corporations (CCPCs) that meet the small business deduction criteria.
For a nil return, only the filing deadline applies — there is no balance to pay.
Common year-ends and their deadlines
- Year-end December 31, 2025 → T2 due June 30, 2026
- Year-end March 31, 2026 → T2 due September 30, 2026
- Year-end June 30, 2026 → T2 due December 31, 2026
- Year-end September 30, 2026 → T2 due March 31, 2027
If the deadline falls on a weekend or public holiday, the CRA treats the return as on time when filed the next business day.
How to figure out your year-end
Your corporation's fiscal year-end was set when you incorporated and was filed with the CRA on your first T2. If you're unsure, sign in to CRA My Business Account or look at your most recent Notice of Assessment — the year-end is printed at the top.
Penalties for filing a corporate tax return late
- Standard late penalty: 5% of unpaid tax + 1%/month, up to 12 months.
- Repeat offender penalty: 10% + 2%/month if you were charged a late penalty in any of the previous 3 years.
- Demand-to-file penalty: $1,000 flat if the CRA issues a demand and you still don't file.
- Interest: charged daily on unpaid balances at the CRA's prescribed rate.
For a nil return there is no unpaid tax, so the percentage penalties are $0 — but the $1,000 demand penalty and loss of corporate good standing still apply.
What happens if you miss the deadline by years
Filing every outstanding T2 is required to keep the corporation in good standing with both the CRA and your incorporating registry (Corporations Canada or your province). Multiple missed years can lead to involuntary dissolution and personal director flags. The fix is straightforward: file every missing year, even if each one is nil.
Need to file now?
If your deadline is approaching or already passed, we file T2 nil and back-year returns for a flat fee, typically within 72 hours.
§ Frequently Asked Questions
- When are corporate tax returns due in Canada?
- Canadian corporate T2 returns are due six (6) months after the end of the corporation's fiscal year. For a December 31 year-end, that means June 30 of the following year.
- When is the corporate balance-due date?
- Tax owed is due two (2) months after year-end, or three (3) months for Canadian-Controlled Private Corporations (CCPCs) that qualify for the small business deduction. Nil returns have no balance to pay.
- What is the late-filing penalty for a T2?
- 5% of unpaid tax plus 1% per month for up to 12 months. Repeat offenders pay 10% plus 2% per month. If the CRA issues a demand to file, the penalty is a flat $1,000 even when no tax is owed.
- How do I find my corporation's fiscal year-end?
- Your year-end is printed on your most recent Notice of Assessment and visible in CRA My Business Account. It was set when you filed your first T2 after incorporation.
- What if I have several years of unfiled T2s?
- File every missing year — nil or otherwise — to restore good standing. Multi-year catch-up is straightforward and avoids involuntary dissolution by your incorporating registry.
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