Rules · TAX
TAX-01 — T2 deadline
Current — Verified against the live source. Safe to cite.
T2 deadline: six months after year end. Balance due two months after year end, or three months for a corporation that was a CCPC throughout the year, claimed the small business deduction in the current or previous year, and whose previous-year taxable income (with associated corporations) did not exceed its business limit. A return must be filed within three years of year end to receive a refund
(three-months-after-year-end rule confirmed in the guide text)
Sources
- When to file a T2 (primary)
- https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html (mirror) · local copy