In short
- The return is due within the 60 days after the anniversary of incorporation, amalgamation or continuance, starting the year after.
- It is filed online for $12, together with the information on individuals with significant control.
- It is not a tax return: the T2 goes separately to the Canada Revenue Agency.
- A late return shows as overdue and blocks a Certificate of Compliance; after two missed years, Corporations Canada moves to dissolve the corporation.
When it is due
The Act requires every federal corporation to send Corporations Canada an annual return, in the form and within the period Corporations Canada sets (section 263). Its policy sets the period: within the 60 days after the corporation's anniversary date, the date on its certificate of incorporation, amalgamation or continuance.
- There is no return for the year the corporation was formed; the first one is due after its first anniversary.
- You cannot file early: a return sent before the anniversary date is refused, because it describes the corporation as it stood on that date.
- The official record and each company page on this site show the filing period, for example Feb 26 to Apr 27.
The deadline has nothing to do with the financial year end. That is where the federal return differs from Ontario's own annual return for Ontario corporations, which is due within six months of the year end, the same deadline as the tax return.
Who has to file
Every active federal corporation, big or small, whether or not it is doing business. A corporation you no longer need is better dissolved: voluntary dissolution is free online and ends the filings. See corporate statuses.
How to file
Sign in to My ISED Account
With a GCKey or a bank sign-in partner, a second sign-in step, and a one-time check of your identity.
Get access to the corporation
An access role for the corporation, or its eight-digit corporation key. Once the corporation is linked to your account, you no longer need the key.
Have the answers ready
The date of the last annual meeting, or of the written resolution signed instead, and whether the corporation is distributing (public) or not.
Confirm the significant control information
Since January 22, 2024, the information on the individuals with significant control is filed with the return.
Pay and file
$12 online, usually processed in a day. The person filing must be a director, an officer or someone the directors have authorized.
It is not a tax return
The annual return is a corporate law filing that keeps the public record current. The corporation's T2 income tax return goes separately to the Canada Revenue Agency, every tax year, within six months of the year end, even when no tax is owing.
The annual return does not change the directors or the registered office. Those are separate filings, due within 15 days of the change.
If a return is missed
- Corporations Canada sends a reminder when the return is due and a default notice about 90 days after the anniversary, by email if you subscribed, otherwise by mail to the registered office.
- The public record shows the year as overdue, and the corporation cannot get a Certificate of Compliance until it files.
- The Act allows Corporations Canada to dissolve a corporation a year behind on a filing (section 212(1)). Its policy is to wait until two years are missing, then send a final notice, by mail to every address on file including the directors', giving 120 more days to file.
- If nothing is filed, the corporation is dissolved for non-compliance.
There is no late fee: the cost of lateness is the overdue flag, and in the end the corporation itself.
Returns in other provinces
A federal corporation that does business in a province registers there too, and each province sets its own rules. In Ontario, a federal corporation files no Ontario annual return; it files an initial return within 60 days of starting business in Ontario, and a notice of change within 15 days of any change.
Frequently asked questions
When is my federal annual return due?
Within the 60 days after your anniversary date, the date on your certificate of incorporation, amalgamation or continuance. The federal record shows your exact filing period.
My corporation is not doing anything. Do I still have to file?
Yes, as long as its status is Active. If you no longer need it, dissolving it voluntarily is free and ends the filings.
Is the annual return the same as my tax return?
No. The annual return goes to Corporations Canada for $12 online; the T2 tax return goes to the Canada Revenue Agency within six months of your year end.
What happens if I miss it?
Your record shows the year as overdue and you cannot get a Certificate of Compliance. After two missed years Corporations Canada sends a final notice, and if you do not file within 120 days it dissolves the corporation.
Does a federal corporation working in Ontario file an Ontario annual return?
No, Ontario exempts federal corporations from its annual return. It files an Ontario initial return within 60 days of starting business there, and a notice of change within 15 days of any change.
Official sources
- Annual return for business corporations(opens in a new tab)
Filing the return online, and what you need.
- Policy on annual filings(opens in a new tab)
The 60-day period, overdue returns and dissolution.
- Corporation key(opens in a new tab)
The access code for filing, and how to replace it.
- Email notices(opens in a new tab)
Reminders and notices by email instead of by mail.
- Corporation income tax return(opens in a new tab)
The T2 return, filed separately with the Canada Revenue Agency.
This guide explains the general rules for federal corporations. It is not legal or tax advice for a particular situation: for that, speak to a lawyer or an accountant. It was last checked against the Act and Corporations Canada's own pages on Oct 25, 2026.