Corporate Statistics - Introduction

Table of Contents

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

Note

This is the third and last edition of the Canada Revenue Agency (CRA) publication called Corporation Income Tax Statistics. This edition provides tax and accounting information as of March 31, 2009, for all corporation income tax returns that were assessed or reassessed, for corporations with tax years that fall within the 2002 to 2006 calendar years.

These corporate statistics complement our suite of published Income Statistics (formerly Tax Statistics on Individuals) and the Compendium of GST/HST Statistics.

Confidentiality

The confidentiality of reported corporate statistics is protected under the Income Tax Act. We only release grouped corporate statistics, which cannot be used to identify 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, which has to file a Charity Information Return. The Income Tax Act requires corporations to file their return no later than six months after their tax year-end. For more information on filing requirements, please see the T2 Corporation — Income Tax Guide.

Date modified:

2011-07-14