Guides

Corporate tax guides

Plain answers to the questions Canadian corporations ask about their returns: deadlines, amendments, the T2 and CO-17, and foreign reporting, each with its official sources.

• Corporate tax deadlines in Canada: T2, CO-17, AT1 and information returns

  When a Canadian corporation must file its T2, its CO-17 in Québec, its AT1 in Alberta and the T1135, T106, T1134 and RC4649 information returns, and when the tax itself is due.

• How to amend a T2 or CO-17 corporate return

  What to do when a T2 or CO-17 already filed needs a correction: transmit an amended return from the same file, for the same business number and tax year end, instead of starting over.

• T2 and CO-17: the two returns of a Québec corporation

  A corporation with an establishment in Québec files a federal T2 with the CRA and a CO-17 with Revenu Québec for the same tax year. What each covers, when they are due and how to prepare both from one file.

• T1135 for corporations: who files, when and how

  A Canadian corporation whose specified foreign property cost more than $100,000 at any time in the year files Form T1135. The threshold, the simplified and detailed parts, the due date and what is excluded.