T2 Corporation Income Tax Return
T4012 Corporation - Income Tax Guide 2004
TheT2 Corporation Income Tax Return is an eight-page return that serves as a federal and provincial/ territorial corporation income tax return.
Exceptions: corporations located in Quebec, Ontario or Alberta. If the corporation is located in one of these provinces, it has to file a separate provincial corporate return.
First category:
Corporations that meet all of the following conditions:
Second category:
Tax-exempt corporations, (such as a non-profit organization) that have permanent establishments in only one province or territory.
If a corporation does not fit into either of the above categories, it has to file a regular T2 Corporation Income Tax Return.
The T2 Corporation Income Tax Guide provides instructions for completing these two types of returns.
Where you file the T2 return depends on whether or not the corporation is resident in Canada, and its location.
Most Corporations can use the Corporation Internet Filing service to file their return for 2002 and the following years using a Canada Revenue Agency approved software. See Corporation Internet Filing document. T2 returns can also be mailed to one of CRA's taxation centres.
Exceptions:
Send any correspondence about Part VII or Part VIII refundable tax to:
Sudbury Taxation Centre Corporations Services Sudbury, Ontario P3A 5C1T2 returns for non-resident corporation must be sent to:
The International Tax Services OfficeFor more information, visit the CRA's website (Corporations)or call CRA's Business Enquiries telephone service at 1-800-959-5525.
* Also known as nonprofit, non profit, not-for-profit, voluntary and volunteer organizations.
DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.
New Brunswick Contact(s):
See National Contact.