When to file your corporation income tax return

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When to file your corporation income tax return

File your return no later than six months after the end of each tax year. The tax year of a corporation is its fiscal period.

When the corporation's tax year ends on the last day of a month, file the return by the last day of the sixth month after the end of the tax year.

When the last day of the tax year is not the last day of a month, file the return by the same day of the sixth month after the end of the tax year.

Example

  • If your tax year ends March 31, your filing due date is September 30.
  • If your tax year ends August 31, your filing due date is February 28.
  • If your tax year ends September 23, your filing due date is March 23.

When the T2 filing deadline falls on a Saturday, Sunday, or public holiday, we will consider the return filed on time if it is sent on the first business day after the filing deadline.

You must file your return on time to avoid penalties.

Note

You must file a return no later than three years after the end of a tax year to receive a tax refund.

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Date modified:
2016-02-24