Corporate Income Tax Return

Who has to file a corporation income tax return
Filing requirements for resident and non-resident corporations.

Determining your corporation’s tax year
Rules for determining and changing your corporation’s tax year.

When to file your corporation income tax return
T2 return filing deadlines and how to avoid penalties.

Getting a corporation income tax (T2) return
Different ways to get a return.

Completing your corporation income tax (T2) return
Preparation and filing methods for your T2 return, and what to file with each method.Forms and Publications

SR&ED Claims

Scientific Research and Experimental Development (SR&ED) tax incentives
Eligibility of work for scientific research and experimental development (SR&ED) tax incentives

Latest CRA Updates in regards to SR&ED program

April 28, 2022

March 30, 2022

December 9, 2021

The CRA has updated the Investment Tax Credit Form T2SCH31 here.


August 13, 2021

New guidelines designed to make it easier for businesses to assess their projects eligibility for the SR&ED program.

June 7, 2021

As part of COVID-19 measures, filing due-dates for corporate income tax returns for tax year-ends from Nov. 30th 2019 to Feb 29th, 2020 have been extended (details).


February 19, 2021

The Guidance: How the Canada emergency wage subsidy affects SR&ED claims is now available to help SR&ED claimants, who are also Canadian emergency wage subsidy (CEWS) recipients, determine how the CEWS might affect their SR&ED claim.

December 12, 2020

The Canada Revenue Agency has updated the following guide:

January 1, 2020

SR&ED Filing Requirements Policy.

October 30, 2020

The CRA has updated the following forms that are on Forms and publications: