Tax Guide/Corporate tax
Documents for your T2
Updated November 4, 2026
- Bookkeeping file and trial balance
- Bank, credit card and loan statements for the full year
- Prior year's T2 and Notice of Assessment
- Payroll records, T4 and T5 summaries
- GST/HST returns and CRA account statements
- Sales and expense invoices
- Details of equipment or vehicle purchases and sales
- Shareholder loan transactions
- Dividends declared and corporate resolutions
- Changes in ownership or directors
- Inventory count, if you carry inventory
Clean monthly bookkeeping makes year-end faster and helps avoid missed claims. Federal corporations and most provinces also require annual corporate-law filings, which are separate from tax.