Where to File a Corporate Tax Return in Canada

E-filing is the default

Any T2 prepared with CRA-certified tax software can be transmitted directly to the CRA through Corporation Internet Filing. Submission goes to:

• CRA Corporation Internet Filing service — accessed through your tax software
• Authentication via CRA My Business Account or a one-time Web Access Code (WAC)

For most nil and small corporations this is the fastest, cheapest, and only practical option. Confirmation arrives within seconds; the Notice of Assessment lands in your account within weeks.

When you must e-file

The CRA requires electronic filing for any corporation with annual gross revenue over $1 million. Paper filing for these corporations triggers a $1,000 penalty per return.

When paper filing is allowed

• Insurance corporations
• Non-resident corporations (specific cases)
• Corporations reporting in a functional currency other than CAD
• Returns the CRA's electronic system specifically rejects

For everyone else — including dormant numbered companies and holding corporations filing a nil return — paper is allowed but discouraged.

CRA tax centre mailing addresses

If you do file on paper, mail the T2 to the tax centre that serves your head-office province. As of 2026 the CRA has consolidated processing to two centres:

Western & Northern Canada (BC, AB, SK, MB, YT, NT, NU)

Winnipeg Tax Centre
66 Stapon Road
Winnipeg MB  R3C 3M2

Eastern Canada (ON, QC, NB, NS, PE, NL, plus non-residents)

Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON  P3A 5C2

Always confirm the current address on canada.ca before mailing — the CRA changes processing centres periodically.

Tips for paper filers

• Send by tracked mail (Xpresspost or registered) — the CRA does not acknowledge receipt of plain mail.
• Sign Schedule 200 (the T2 jacket) in ink. Unsigned returns are rejected.
• Attach every schedule referenced in the T2 — missing schedules trigger requests for information that delay assessment by months.
• Keep a complete copy. The CRA can request supporting documents for 6 years.

Easier option

If your corporation is dormant or had no activity, NilTaxReturn e-files for a flat fee — no software to buy, no WAC to chase, no addresses to look up.