Ontario Initial Return Filing Under the Corporations Information Act

Your Ontario initial return is due within 60 days of incorporation under section 2 of the Corporations Information Act, and the Ontario Business Registry charges $0.00 to file it. Tell us your Ontario Corporation Number and the date on your certificate, and we confirm your deadline the same business day. A Chartered Professional Accountant checks your director list before it becomes public. Open Corporation for $35 is a department of Gondaliya CPA.

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The 60-Day Filing Every New Ontario Corporation Owes

The deadline is 60 days from the date on your certificate of incorporation. The government fee is $0.00. Missing it leaves the corporation in default under the Corporations Information Act. Open Corporation for $35 is a department of Gondaliya CPA.

Filing takes minutes, but what goes on it becomes the permanent public record: your directors, your officers and your registered office. That is why a Chartered Professional Accountant checks the list against your share register before we file. Late already? Say so. A late return is ordinary work for us.

Start on the Intake Form See Pricing

Due Within 60 Days

Counted from the date of incorporation, amalgamation or continuation.

$0.00 Registry Fee

The Ontario Business Registry charges nothing to file it.

Checked by a CPA

Directors, officers and address reviewed before they become public.

Actively Accepting New Filings

On-time returns, late returns and Notices of Change.

Open Evenings and Weekends

9:00 AM to 8:30 PM, Monday to Sunday, from 13 Ontario offices and online.

Always Within Reach

Call 647-212-9559. We do not bill for calls while your filing is in progress.

Initial Return Filing Services

A Corporation Profile Report ordered at cost, so we file against what the registry actually shows today.
Confirmation of your Ontario Corporation Number, exact corporate name and the date that starts the 60-day clock.
The full director list: legal names, addresses for the public record and the dates each was elected or ceased.
The five most senior officers, checked against the appointing resolution in your minute book.
A check that the registered office is a physical Ontario address, with a note on what it exposes once public.
A Chartered Professional Accountant’s review of the director and officer list against the share register.
Preparation and online filing through the Ontario Business Registry, at the registry fee of $0.00.
Help recovering a lost Company Key, so the filing is not held up.
The filed confirmation and an updated profile report emailed as PDFs, as proof of filing.
A one-page calendar: the 15-day Notice of Change rule, the Annual Return deadline and your year end.
Registers of directors and officers prepared to match the filing exactly.
Your questions answered by phone and email while the filing is in progress. We do not bill for calls.

Start on the Intake Form Book Free Consultation

What the Ontario initial return actually is

The filing that tells the province who runs the corporation

The initial return records your directors, your senior officers and your registered office on the public register. See what is due after your certificate arrives.

Why it is separate from your articles of incorporation

The articles create the corporation. The initial return is a separate filing under a separate statute, the Corporations Information Act.

Why people still call it Form 1, and what the ministry calls it now

Form 1 is the old name. The current paper form for an Ontario corporation is Form 5284E, titled Initial Return/Notice of Change/Annual Return by an Ontario Corporation. Most returns are now filed online.

The 60-day deadline under section 2 of the Corporations Information Act

The clock starts on incorporation, amalgamation or continuation

Section 2 gives an Ontario corporation 60 days from the date on its certificate. Not from the day you start trading. Incorporate in Ontario for $35.00 plus the $300.00 registry fee.

The separate 60-day rule for extra-provincial corporations under section 3

A federal or out-of-province corporation that carries on business in Ontario files within 60 days of starting to do so here.

What the deadline means when nobody has told you it exists

Many owners only learn about it from a bank or bookkeeper. If day 60 has passed, file now. Filing late is always better than not filing.

What information the initial return carries

Corporate name, Ontario Corporation Number and date of incorporation

These identify the corporation and fix the date the deadline runs from.

Every director, the address on record, and the dates elected or ceased

Each director’s name and address goes on the public record.

The five most senior officers

Such as president, secretary and treasurer, with the dates they took office.

The registered or head office address, which must be a physical Ontario address

A post office box alone is not accepted, and the address becomes public.

How the return is filed through the Ontario Business Registry

The Ontario Business Registry since 19 October 2021

Since the Ontario Business Registry launched on 19 October 2021, returns are filed online and processed immediately for an Ontario corporation.

Your Company Key, and what happens when you do not have it

Filings after incorporation need the corporation’s Company Key. If you cannot find it, we help you request a replacement.

Filing online against filing the paper form by mail

Online is immediate. By mail on Form 5284E, the ministry publishes 15 business days.

The registry fee is $0.00, and why that is the problem

What the Ontario Business Registry charges for an initial return

Nothing. The government fee is $0.00 online or by mail.

Why a filing with no fee is the one that gets forgotten

There is no invoice and no reminder, so it slips past the 60 days.

What the filing costs you once it is late

The corporation is in default under the Act, and that shows up when a lender, buyer or insurer checks the record.

The penalty for filing late or not filing at all

Sections 13 and 14 of the Corporations Information Act

These sections make failing to file an offence and set the penalties on conviction.

Section 18(1) and losing the right to maintain a proceeding in an Ontario court

A corporation in default with unpaid fines cannot bring a proceeding in an Ontario court without the court’s leave.

What a lender, a buyer or an insurer sees on your corporation profile report

Missing or out-of-date directors and officers. That can delay a loan, a sale or a policy.

The Notice of Change and the 15-day rule

Section 4 of the Corporations Information Act

A Notice of Change is due within 15 days after the change takes place. The government fee is $0.00.

What counts as a change: directors, officers and the registered office

A new or departing director, a change among the five senior officers, a change of address, or a new registered office.

The changes that do not go on a Notice of Change

A change of shareholder. Share transfers go in your own securities register and, where relevant, your register of individuals with significant control.

Keeping the public record and the minute book saying the same thing

Every filing should match the resolutions in your minute book. See what has to be in a minute book.

How the initial return sits with your other Ontario filings

The Annual Return, due within six months of the fiscal year end

A separate yearly filing, also $0.00. See the corporate annual return.

Why the Ontario annual return left the T2 on 15 May 2021

From 15 May 2021 the Canada Revenue Agency stopped accepting Ontario annual returns with the T2. They are now filed in the Ontario Business Registry.

The transparency register of individuals with significant control

Since 1 January 2023, private Ontario corporations must keep this register. It is kept by the corporation and not filed with the registry.

The register of ownership interests in Ontario land

Corporations also keep a register of ownership interests in land in Ontario with their records.

How we prepare and file your initial return

What we ask you for, and why it is short

Your corporation number, the certificate date, and your directors, officers and office address.

What a Chartered Professional Accountant checks before we file

That the directors and officers match your share register and resolutions, and that you are comfortable with the address going public.

What you receive once the filing is accepted

The filed confirmation, an updated profile report and your compliance calendar, all by email.

Fees, turnaround and what is not included

Our fee and the government fee, always on separate lines

Our service fee is confirmed to you in writing before anything is filed. The registry fee is $0.00. See every fee, ours and the registry’s, in one table.

The processing time the Ontario Business Registry publishes

Immediate online for an Ontario corporation, and 2 business days online for an extra-provincial corporation. 15 business days by mail.

What sits outside this engagement

Legal advice, the Annual Return, the T2 and minute book work are separate. The full list is in the pricing section below.

Free Initial Return Consultation

Case Studies: Initial Returns and Notices of Change

Toronto Startup – Filed Inside 60 Days

The problem: A Toronto founder had just incorporated and did not know an initial return was due.

What we did: We worked out the deadline from the certificate date, checked the directors against the share register and filed online at $0.00.

The result:

Filed on time
Directors matched the share register
Compliance calendar sent

Brampton Trucking Company – Two Years Late

The problem: A Brampton trucking company found out from its bank that the initial return had never been filed.

What we did: We ordered a profile report, rebuilt the director and officer history from the minute book, and filed the overdue return.

The result:

Default cleared
Records matched
Bank file completed

Ottawa Consultant – New Director

The problem: An Ottawa consulting corporation added a second director and did not know a Notice of Change was due.

What we did: We filed the Notice of Change within the 15 days and updated the director register to match.

The result:

Change filed in 15 days
Registers updated
No default

Start on the Intake Form

Simple Process

How We File Your Initial Return

Start Your Filing See Pricing

Here is how an initial return runs with us, from your certificate date to the filed confirmation.

Step 1

Deadline Confirmed

Send your corporation number and certificate date. We confirm your 60-day deadline.

Step 2

Record Checked

We order a profile report and collect your directors, officers and office address.

Step 3

CPA Review

A CPA checks the list against your share register before anything is filed.

Step 4

Filed and Confirmed

We file online and email the confirmation, profile report and calendar.

Why Choose Open Corporation for $35 for Your Initial Return?

Accurate and Compliant Filing

Returns prepared under the Corporations Information Act and checked against your minute book before filing.

Affordable, Fixed Pricing

Our fee confirmed in writing first, and the $0.00 government fee shown on its own line. A 60-day fee-matching policy backs it.

Planned Around Your Tax

Directors, shareholders and year end checked with the T2 and Annual Return in mind.

Support After Filing

The parent firm keeps the books, files HST and payroll, and prepares the T2 and annual return when you need it.

Our Official Partners

Transparent Pricing – No Hidden Fees

Our service fee is confirmed to you in writing before anything is filed. Government fees are passed on exactly as the registry charges them. See every fee, ours and the registry’s, in one table.

Item	Amount	HST	Total	Who charges it
Government fee: Initial Return under the Corporations Information Act	$0.00	Not applicable	$0.00	Ontario Business Registry
Government fee: Notice of Change	$0.00	Not applicable	$0.00	Ontario Business Registry
Government fee: Annual Return	$0.00	Not applicable	$0.00	Ontario Business Registry
Government fee: Corporation Profile Report, ordered to confirm the current record	$8.00	Not applicable	$8.00	Ontario Business Registry
Comparison, if you have not incorporated yet: our incorporation fee	$35.00	Included	$35.00	Open Corporation for $35, a department of Gondaliya CPA
Comparison, if you have not incorporated yet: Articles of Incorporation, Ontario, filed online	$300.00	Not applicable	$300.00	Ontario Business Registry

What Is Not Included

Legal advice. We are a CPA firm, not a law firm.
Defending a prosecution under sections 13 or 14, or applying to a court for leave under section 18(1).
Paying any fine imposed on conviction.
The $8.00 profile report, billed at cost on its own line.
Removing or replacing a director. We report changes the directors have already made.
Providing a registered office address.
The Annual Return, any federal annual return, the T2, HST returns, payroll or bookkeeping.
Building a minute book, resolutions or share certificates. See the minute book and compliance package.
Keeping the register of individuals with significant control.
Any client portal or login. Everything comes to you by email as PDFs.

How Long Each Stage Takes

Stage	Who	Time
Corporation identified and 60-day deadline calculated	Us	1 business day
Corporation Profile Report ordered online	Ontario Business Registry	Immediate (registry stated)
Director, officer and office details collected and reconciled	You and us	2 business days
CPA review against the share register and year end	Us	1 business day
Return drafted and sent for your confirmation	Us	1 business day
Initial return filed online, Ontario corporation	Ontario Business Registry	Immediate (registry stated)
Initial return filed by mail, Ontario corporation	Ontario Business Registry	15 business days (registry stated)
Initial return filed online, extra-provincial corporation	Ontario Business Registry	2 business days (registry stated)
Initial return filed by mail, extra-provincial corporation	Ontario Business Registry	15 business days (registry stated)
Confirmation and updated profile report emailed	Us	1 business day

Before Anything Is Filed

What a CPA Checks Before You File

Start Your Intake Form

Filing takes minutes. The 60 days after incorporation are the last cheap moment to change what goes on the record.

Check 1

Directors and shares

Whether the people named as directors are the people who should hold shares.

Check 2

Family dividends

Section 120.4 of the Income Tax Act decides how a dividend to a spouse or adult child is taxed.

Check 3

Share classes

Whether a separate class for family should exist before the first dividend.

Check 4

Year end

Chosen around now, and the wrong date shifts a year of income.

Check 5

HST and pay

The $30,000 small supplier threshold, and salary against dividends for year one.

Check 6

Associated companies

Whether another corporation shares your $500,000 small business limit.

Is Your Initial Return Due?

Send your corporation number and certificate date, and we confirm your deadline the same business day.

Start on the Intake Form Book Your Consultation

Initial Return Filing Across Ontario

Returns are filed online, so you never need to visit. When you want to meet, our offices are open 9:00 AM to 8:30 PM, Monday to Sunday, on 647-212-9559.

Toronto (ON)

55 Queen St E Ste 1205, Toronto, ON M5C 1R6

Mississauga (ON)

2100 Camilla Rd #716, Mississauga, ON L5A 2J8

Brampton (ON)

4 Starhill Crescent, Brampton, ON L6R 2P9

Scarborough (ON)

24 Clementine Square, Scarborough, ON M1G 2V7

Vaughan (ON)

19 Cabinet Crescent, Woodbridge, ON L4L 6H9

Oshawa (ON)

210 Durham St, Oshawa, ON L1J 5R3

Ottawa (ON)

2090 Neepawa Ave a314, Ottawa, ON K2A 3L6

Etobicoke (ON)

60 Stevenson Rd #1601, Etobicoke, ON M9V 2B4

Hamilton (ON)

70 Starling Dr, Hamilton, ON L9A 0C5

Guelph (ON)

1155 Gordon St, Guelph, ON N1L 1S8

Windsor (ON)

4387 Guppy Ct, Windsor, ON N9G 2N8

North York (ON)

150 Graydon Hall Dr #912, North York, ON M3A 3B2

Cities we serve remotely

Remote incorporation inCalgary Remote incorporation inVancouver Remote incorporation inEdmonton Remote incorporation inMontreal Remote incorporation inWinnipeg Remote incorporation inLondon Remote incorporation inKitchener-Waterloo Remote incorporation inBarrie Remote incorporation inKingston Remote incorporation inHalifax Remote incorporation inRegina Remote incorporation inSaskatoon Remote incorporation inSurrey

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Industries We Keep Compliant in Ontario

Physicians

Dentists

Real Estate Agents (PREC)

IT Consultants

Restaurants and Food Trucks

Franchise Owners

E-commerce and Amazon Sellers

Manufacturing

Grocery and Convenience Stores

Import and Export

View All Industries

Frequently Asked Questions

Deadlines and cost

When is the Ontario initial return due?

Within 60 days after the date of incorporation, amalgamation or continuation, under section 2 of the Corporations Information Act. The 60 days run from the date on the certificate, not from when you started trading. An extra-provincial corporation files within 60 days of starting to carry on business in Ontario, under section 3.

How much does the Ontario initial return cost to file?

The Ontario Business Registry charges $0.00, online or by mail. Our service fee is confirmed to you in writing before anything is filed and shown on its own line. A $0.00 government fee stays $0.00 on your invoice.

What is Form 1, and does it still exist?

Form 1 is the old name. The current paper form for an Ontario corporation is Form 5284E, Initial Return/Notice of Change/Annual Return by an Ontario Corporation. Extra-provincial corporations use their own version. Most returns are now filed online.

What information goes on the initial return?

The corporate name, Ontario Corporation Number, date of incorporation, every director with address and dates, the five most senior officers, and the registered or head office address, which must be a physical Ontario address.

Penalties and late filing

What happens if I file the initial return late?

The corporation is in default under the Corporations Information Act, and sections 13 and 14 set penalties for that. Under section 18(1), a corporation in default with unpaid fines cannot maintain a proceeding in an Ontario court without the court’s leave. The return can still be filed late, and filing is always better than leaving it.

Do I need to file an Ontario initial return if my corporation is federal?

Yes, if it carries on business in Ontario. Under section 3 it files within 60 days of starting business in Ontario, on the extra-provincial version of the return. The ministry publishes 2 business days to process it online.

Can I file the initial return myself?

Yes. You can file it in the Ontario Business Registry for $0.00 with an Ontario.ca account and the corporation’s Company Key. What you pay us for is a CPA checking the directors against the share register, the address you are making public and your year end first.

Do I need a Company Key to file?

Yes. Filings after incorporation, including the initial return and every Notice of Change, need the corporation’s Company Key. If you cannot find it, we help you request a replacement.

Changes after the first filing

What is a Notice of Change and when is it due?

It reports a change to filed information and is due within 15 days after the change, under section 4 of the Corporations Information Act. It covers directors, the five senior officers, their addresses and the registered office. The government fee is $0.00.

Is the initial return the same as the annual return?

No. The initial return is filed once, within 60 days of incorporation. The Annual Return is filed every year within six months of the year end, also at $0.00. Since 15 May 2021 it is no longer filed with the T2.

Does changing a shareholder require a Notice of Change?

No. Notices of Change cover directors, officers and the registered office, not shareholders. Share transfers go in your securities register and, since 1 January 2023, may change your register of individuals with significant control, which is kept by the corporation.

How long does the Ontario Business Registry take to process the initial return?

The ministry publishes immediate processing online for an Ontario corporation and 15 business days by mail. For an extra-provincial corporation, 2 business days online and 15 business days by mail.

Meet Your Corporate Filing Experts

A Chartered Professional Accountant checks your directors, officers and office address before anything is filed.

Sharad Gondaliya, CPA

Principal

Bio

647-212-9559

Vandana Goel, CPA

Accounting Specialist

Bio

647-250-0242

What Our Clients Say

These Google reviews belong to Gondaliya CPA Professional Corporation and cover every service the firm provides. See all reviews.

Insights for New Corporations

What is due after your certificate arrives

Initial return, business number, HST and year end.

The corporate annual return

The yearly filing that follows.

What has to be in a minute book

Keep the records and the register matching.

How to incorporate in Ontario

OBCA rules, fees and filings.

See More Guides

10 Smart Initial Return Tips That Save You Trouble

Diarise day 60 today

Count from the date on your certificate.

Find your Company Key now

You need it for every filing after incorporation.

Check directors against shares

The public record and the share register are different.

Think before publishing an address

The registered office becomes public.

File late rather than never

A late return still clears the default going forward.

Use the 15-day rule

Report any director, officer or office change within 15 days.

Do not report shareholders

Share changes go in your own registers.

Keep the minute book matching

Every filing should match a resolution.

File the Annual Return yourself

It no longer goes with the T2.

Order a profile report first

For $8.00, see what the registry shows before you file.

Browse Our Affordable Incorporation Services

Incorporation

Name and Address

After Incorporation

Verified Corporate Filing CPA Firm

Gondaliya CPA Professional Corporation is registered with CPA Ontario under firm registration number 61330051. Our clients have left us 1,300+ five-star Google reviews, and we work from 13 Ontario offices, open 9:00 AM to 8:30 PM, Monday to Sunday. We back every filing with a 30-day money-back guarantee and a 60-day fee-matching policy, and we are a Xero Partner Award Winner 2026. The platform is operated by WealthBamboo Inc., a federal corporation. Open Corporation for $35 is a department of Gondaliya CPA. See incorporation services at Gondaliya CPA.

CPA Ontario Membership Number

61040184

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CPA Firm Registration Number

61330051

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File Your Initial Return Inside the 60 Days

Open Corporation for $35 is a department of Gondaliya CPA. Fill in the intake form with your corporate name, Ontario Corporation Number and the names of your directors and officers, and a Chartered Professional Accountant will check the list against your share register before anything becomes public. If day 60 has already passed, say so on the form. Send payment by Interac e-Transfer to info@gondaliyacpa.ca with the security question set to “Not Applicable”, as auto-deposit is enabled. Card is also accepted. Diarise two dates now: 15 days to report any change of director, officer or registered office, and six months after your year end for the Annual Return.

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All incorporation and corporate filing services

No legal advice

What a CPA firm does and does not do

Gondaliya CPA Professional Corporation is a firm of Chartered Professional Accountants licensed by CPA Ontario, firm registration number 61330051. It is not a law firm. We prepare and file corporate documents and we provide accounting and tax advice. Nothing on this page is legal advice, and reading it creates no solicitor and client relationship.

When to speak to a lawyer instead

If the corporation is facing a prosecution under the Corporations Information Act, needs leave of a court under section 18(1), or a director’s removal is contested, speak to a lawyer licensed in Ontario.

Open Corporation for $35 is a department of Gondaliya CPA.