Corporate Tax Return (T2)

• Due 6 months after the corporation’s fiscal year-end

Corporate Tax Payment

• Generally due 2 or 3 months after fiscal year-end, depending on:
  • Corporation size
  • Type of income
  • Eligibility for small business deduction

Example:

• Fiscal year-end: December 31, 2025
  • Tax payment due: March 31, 2026
  • T2 filing due: June 30, 2026