Tax Guide/Corporate tax
T2 filing and payment deadlines
Updated November 4, 2026
Every resident corporation must file a T2 return each year, even if inactive or if it owes no tax.
| Item | Deadline |
|---|---|
| T2 return | 6 months after year-end |
| Balance owing, most eligible small CCPCs | 3 months after year-end |
| Balance owing, other corporations | 2 months after year-end |
For a December 31, 2026 year-end: balance due March 31, 2027 and return due June 30, 2027.
The filing deadline is later than the payment deadline. Interest runs from the payment date.
Instalments
Corporations with more than $3,000 of tax in the current and previous year generally pay monthly instalments. Some small CCPCs can pay quarterly.