When Is the T2 Corporate Tax Return Deadline in Canada?

The T2 corporate tax return deadline in Canada is generally six months after the end of your corporation's tax year.
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However, there is an important difference between your T2 filing deadline and your corporate tax payment deadline. While you generally have six months after your year-end to file the T2 return, any corporate income tax balance owing is generally due two months after year-end, or three months after year-end for certain eligible Canadian-controlled private corporations (CCPCs).
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In other words, your corporate taxes may be due before your T2 tax return is due.

Not sure whether your corporation has to file? Read our guide on who needs to file a T2 return in Canada.
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The Canada Revenue Agency (CRA) requires corporations to file their T2 Corporation Income Tax Return within six months of the end of each tax year.

For corporations, the tax year is generally the corporation's fiscal period. This means there is no single T2 filing deadline that applies to every corporation in Canada.

Your deadline depends on your corporation's year-end.

For example:

If your corporation's tax year ends on the last day of a month, your T2 return is due by the last day of the sixth month following the year-end.

If your tax year ends on another day of the month, your return is generally due on the same day six months later.

If your corporation has a December 31 year-end, its T2 corporate tax return is generally due June 30 of the following year.

For example:

Tax year-end: December 31, 2025
​T2 filing deadline: June 30, 2026

However, June 30 is the filing deadline, not necessarily the deadline for paying the corporation's taxes.

Any balance owing would generally have been due earlier.

One of the most common areas of confusion for Canadian business owners is assuming they can wait until the T2 filing deadline to pay their corporate taxes.

Generally, you cannot.

There are two separate deadlines to understand:

T2 filing deadline: Generally six months after the corporation's tax year-end.

Corporate tax payment deadline: Generally two months after the tax year-end, although certain eligible CCPCs have three months to pay their balance.

For example, consider a corporation with a December 31 year-end.

If it qualifies for the three-month payment deadline:

Corporate tax payment deadline: March 31
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T2 filing deadline: June 30

This means the corporation may need to estimate and pay its corporate tax approximately three months before its T2 return is actually due.

The balance of corporate income tax is generally due two months after the end of the corporation's tax year.

However, certain Canadian-controlled private corporations may qualify for a three-month balance-due date.

Generally, the three-month deadline can apply when the corporation:

Because there are specific conditions for the extended three-month deadline, you should not assume that every CCPC automatically qualifies.

A corporation has a December 31, 2025 year-end.

T2 filing deadline: June 30, 2026

General corporate tax payment deadline: February 28, 2026

If the corporation is an eligible CCPC that qualifies for the three-month balance-due date:

Corporate tax payment deadline: March 31, 2026

A corporation has a March 31 year-end.

T2 filing deadline: September 30

Its corporate tax balance would generally be due two months after March 31, or three months afterward if the corporation qualifies for the extended CCPC payment deadline.

A corporation has an August 31 year-end.

T2 filing deadline: The last day of February of the following year.

If your T2 filing deadline falls on a Saturday, Sunday, or public holiday recognized by the CRA, the return is generally considered filed on time if the CRA receives it, or it is postmarked, on or before the next business day.

New corporations follow the same general six-month filing rule, but first you need to determine the corporation's first tax year-end.

A corporation's tax year is its fiscal period and generally cannot be longer than 53 weeks or 371 days.

A new corporation can generally choose its first tax year-end, provided its first tax year does not exceed 53 weeks from the date of incorporation.

For example, suppose a corporation is incorporated on May 18 and chooses October 9 as its first year-end.

Its first tax year would run from May 18 to October 9, and its T2 filing deadline would generally be April 9 of the following year.

Yes.

An inactive corporation generally still has to file a T2 Corporation Income Tax Return each tax year, even if it:

The six-month T2 filing deadline therefore generally continues to apply to an inactive corporation.

For a more detailed explanation of which active, inactive, and other corporations are required to file, see Who Needs to File a T2 Return in Canada?.

If you have corporate tax owing and file your T2 return late, the CRA can charge a late-filing penalty.

Interest can also apply to corporate taxes that are not paid by the applicable payment deadline.

This is another reason it is important to understand that filing and payment have separate deadlines. Waiting until the six-month T2 filing deadline to determine what your corporation owes could result in interest if the tax should have been paid earlier.

Even if your corporation does not owe tax, you should still file the required T2 return on time.

According to the CRA, you must file your corporate income tax return no later than three years after the end of the tax year to receive a tax refund.

However, this does not change the normal T2 filing deadline. Corporations that are required to file should still file within six months of their tax year-end.

Yes.

Some corporations are required to make corporate income tax instalments throughout the year.

Depending on the corporation's circumstances, instalments may be required monthly or quarterly. Eligible CCPCs may qualify to make quarterly rather than monthly instalments.

These instalment deadlines are separate from both the corporation's T2 filing deadline and its year-end balance-due date.

A T2 Corporation Income Tax Return is generally due six months after the corporation's tax year-end.

A corporation with a December 31 year-end generally has until June 30 of the following year to file its T2 return.

Not necessarily. Corporate income tax is generally due two months after the corporation's year-end, or three months afterward for certain eligible CCPCs. The T2 return itself is generally not due until six months after year-end.

No. A corporation's T2 filing deadline is based on its own tax year-end, so corporations can have different filing deadlines.

Generally, yes. Resident corporations generally have to file a T2 return even when there is no tax payable, subject to limited exceptions. Learn more about who is required to file a T2 corporate tax return.

Yes. If your corporation has a straightforward tax situation, you can prepare your own corporate tax return using CloudTax T2 DIY.

If you prefer not to prepare your T2 yourself, CloudTax also offers Done For You corporate tax services or T2 Review & File Services.

If your T2 deadline is approaching, you have two ways to file with CloudTax.

For straightforward corporate tax returns, CloudTax T2 DIY lets you prepare your own Canadian T2 Corporation Income Tax Return online.

It's designed for business owners who want to complete their corporate tax return themselves without the cost of full-service tax preparation.

Don't want to prepare your corporate tax return yourself?

With CloudTax Done For You Corporate Tax Services, you can have your corporate tax return prepared for you.

The most important T2 deadline to remember is:

Your T2 Corporation Income Tax Return is generally due six months after your corporation's tax year-end.

But don't confuse the filing deadline with the payment deadline.

Corporate income tax is generally due two months after year-end, or three months after year-end for certain eligible CCPCs.

So, if your corporation has taxes owing, you may need to pay the CRA several months before your T2 return itself is due.

Ready to file? Prepare your return with CloudTax T2 DIY, or choose CloudTax Done For You Corporate Tax Services if you'd like us to handle the return for you.

This article provides general information and is not intended as tax or legal advice. Corporate filing and payment requirements can vary depending on your corporation's circumstances.