# TAX-01 — T2 deadline

**Flag: 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

## Sources

- When to file a T2 (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-income-tax-return/when-file-your-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