# NPO-02 — T2 is still required. Every resident corporation except tax-exempt Crown corporations

**Flag: Current** — Verified against the live source. Safe to cite.

**T2 is still required.** Every resident corporation except tax-exempt Crown corporations, Hutterite colonies and registered charities must file a T2 every tax year even with no tax payable — this expressly includes non-profit organizations, tax-exempt corporations and inactive corporations. Due six months after year end. Where the main purpose is dining, recreational or sporting facilities, s.149(5) deems the property held in trust and a **T3** is required

## Sources

- Who must file (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-income-tax-return/who-file-a-corporation-income-tax-return.html
- https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative