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Corporations
A corporation is a separate legal entity. It can enter into contracts and own property in its own name, separately and distinctly from its owners. It has to pay tax on its income, and therefore must file its own income tax return.
Most corporations can file their return through the Internet using a Canada Revenue Agency approved software. For more information, see Corporation Internet Filing. You may be able to pay your Corporation remittances using Electronic payments for business.
You can make an Online request for certain financial actions, additional remittance vouchers, other communication products, as well as reproductions of previously issued correspondence on your account.
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Topics for Corporations
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| What's new Major changes in corporation income tax for the current and the previous year. |
Corporation tax return Completing and filing your return and schedules. |
| Payments How, when, and where to pay. Includes instalment payments. |
Provincial and territorial tax Provincial and territorial credits and rebates. Dual tax rates and business limits. |
| Business account registration How to register for a Business Number or additional accounts such as GST/HST or payroll. |
Corporation tax rates Main federal, provincial and territorial income tax rates. |
| Types of corporations Explains the different types of legal corporations that exist for tax purposes. |
After you file your return Your reassessments. What to do if you disagree. How to prepay your reassessment. |
| Canadian Agricultural Income Stabilization (CAIS) Program CRA is not involved in the administration of the CAIS program for corporations. |
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Did you know?
You can deduct outlays and expenses you incur for eligible disability-related modifications made to a building in the year you paid them, instead of having to add them to the capital cost of your building. Eligible disability-related modifications include changes you make to accommodate wheelchairs. You can also deduct expenses paid to install or get disability-related devices and equipment.
Forms and publications
- T2 Corporation – Income Tax Guide (T4012)
- Guide to the General Index of Financial Information (GIFI) for Corporations (RC4088)
- Corporation Instalment Guide (T7B-CORP)
- Keeping Records (RC4409)
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Date modified: 2006-02-28 |
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