Corporation Income Tax Statistics - Introduction

Table of Contents

• Analysis
• Data source and methodology
• Annexes
• Tables - HTML
• Tables - PDF
• Tables - CSV

Note to the readers

This is the second edition of the Canada Revenue Agency's (CRA) publication of Corporation Income Tax Statistics. This publication provides key taxation and select accounting information as of March 31, 2008, for all corporation tax returns that have been assessed or re-assessed, covering corporations with tax years that fall within 2001 to 2005 calendar.

These corporate statistics are intended to complement the CRA's suite of currently published Income Statistics (formerly Tax Statistics on Individuals) and the Compendium of GST/HST Statistics.

Confidentiality

The underlying statistics in this publication are designed to ensure the utmost care with regards to the confidentiality of the corporate tax filer. The confidentiality of the reported statistics is protected under the provisions of the Income Tax Act. Consequently, the statistics are released in aggregate form only, with no potential identification of individual corporate information.

Who has to file a T2 Corporation Income Tax Return?

All resident corporations (and some non-resident corporations)—including non-profit organizations, tax-exempt corporations, and inactive corporations—have to file a T2 Corporation Income Tax Return for every tax year, even if there is no tax payable. The only exception to this rule is a corporation that was a registered charity throughout the year; it is required to file a Charity Information Return. The Income Tax Act requires corporations to file their Corporation Income Tax Return within six months following their tax year-end. For more information on filing requirements, please refer to the T2 Corporation – Income Tax Guide.

Date modified:

2009-06-19