Corporation Revival After Dissolution for Unfiled Annual Returns

Revive a dissolved federal or Ontario corporation. We pull the registry record, file the articles of revival, catch up the missed annual returns and list every unfiled T2, HST and payroll return before you commit to anything. Federal revival is $250.00 to Corporations Canada, passed through at cost. Open Corporation for $35 is a department of Gondaliya CPA.

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What Corporation Revival Is

Dissolution ends a corporation’s legal existence. Revival restores it, with its rights and its obligations, as if it had not been dissolved. It is not a fresh incorporation: the same corporation comes back, with the same history and the same arrears. Open Corporation for $35 is a department of Gondaliya CPA.

Most corporations we revive were dissolved by the registry, not by their owners, because annual returns stopped being filed and the warning letters went to an old address.

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Registry Record First

Dissolution date and every outstanding filing confirmed.

Revival and Catch-Up

Articles of revival, annual returns and notices of change.

Tax Side Listed

Every unfiled T2, HST and payroll return in one schedule.

Federal and Ontario

Corporations dissolved under the Canada Business Corporations Act or by the Ontario Business Registry.

Open Evenings and Weekends

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

Revival or New Corporation?

We tell you plainly when a fresh incorporation is cheaper. Call 647-212-9559.

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What Revival Includes

A registry search of the corporation’s status, the dissolution date and the filings recorded as outstanding.
A check that the corporate name is still available, with a NUANS report where the name has to be re-checked.
The articles of revival, prepared with the applicant identified as an interested person.
Every outstanding annual return, federal at $12.00 each or Ontario at $0.00 each.
Notices of change to bring directors, officers and the registered office up to date at the same time.
The register of individuals with significant control rebuilt so it is current on the day of revival.
The revival filed and the government fee paid on your behalf, at cost.
A written schedule of every unfiled T2, GST/HST return and payroll remittance we identify, with the year and due date.
The outstanding T2 returns prepared and filed, where you engage us for the tax catch-up too.
A federal certificate of compliance at $10.00 online, so your bank has proof the corporation exists again.
A CPA review of the whole file before anything is filed, and a written note of anything that needs a lawyer.

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What triggers administrative dissolution

Federal: one year in default

Under section 212 of the Canada Business Corporations Act, Corporations Canada can dissolve a corporation that is one year in default in sending a required fee, notice or document. The usual trigger is the $12.00 annual return, due within 60 days after the anniversary date. Not carrying on business for three years can also lead to dissolution.

The 120-day notice

Before dissolving, Corporations Canada must give 120 days’ notice to the corporation and each director, and publish it.

Ontario

An Ontario corporation that does not file under the Corporations Information Act can be dissolved under section 241 of the Business Corporations Act after a notice period.

Why owners never see it coming

Notices go to the record on file

The warning goes to the registered office and director addresses on the public record, which are usually out of date in a corporation that stopped filing.

The Ontario return moved off the T2

The CRA stopped accepting Ontario annual returns with the T2 on 15 May 2021. Owners who kept filing only the T2 missed the registry filing.

A T2 does not keep the registry alive

The T2 goes to the CRA. The annual return goes to the registry. Filing one does not file the other.

What happens to the corporation’s property

Federal: it vests in the Crown

Property not disposed of at dissolution vests in the Crown under subsection 228(1) of the Canada Business Corporations Act. Recovering it is a separate process.

Ontario: forfeited corporate property

Ontario corporate property is forfeited to the Crown on dissolution under the Forfeited Corporate Property Act, 2015.

Bank accounts, leases and contracts

Banks usually freeze or close the account once they learn the corporation no longer exists, and contracts, licences and insurance may have lapsed.

The name is released

Another corporation can take the name while yours is dissolved, which is the strongest reason not to wait.

The revival application

Who can apply

Under subsection 209(1) of the Canada Business Corporations Act any interested person may apply, including a shareholder, director, officer, employee or creditor. You need not be the original incorporator.

Federal: $250.00, by email or mail

Federal articles of revival cost $250.00 and are filed by email or mail, with a published processing time of 10 business days. They cannot be filed online.

Ontario: $330.00 with consent

Ontario articles of revival cost $330.00, need Ministry of Finance consent, and must be filed within 20 years of dissolution.

What revival restores

Revival restores the corporation’s rights and obligations as if it had not been dissolved. Every unfiled return comes back with it.

The tax filings that must be caught up

Unfiled T2 returns

A T2 is due within six months of each tax year end, and revival restores that obligation for every year. Interest and late-filing penalties accrue.

GST/HST and payroll

Outstanding GST/HST returns and payroll remittances survive revival. Directors can be personally liable for unremitted source deductions.

Relief routes

Where several years are outstanding, we look at the taxpayer relief and voluntary disclosure routes before anything is filed.

See also our annual filing service, the minute book service for a book that was never kept, and our guide to dissolving a corporation.

Free Corporation Revival Consultation

Case Studies: Corporation Revival

Toronto Consultant – Dissolved After a Move

The problem: A federal corporation stopped filing annual returns after the owner moved, and the bank froze the account.

What we did: We revived the corporation for $250.00, filed three outstanding annual returns at $12.00 each, updated the registered office and ordered a certificate of compliance for the bank.

The result:

Corporation revived
Bank account reopened
Records current

Mississauga Owner – Revival or New Corporation?

The problem: A dormant Ontario corporation had no assets, no contracts and no losses.

What we did: We compared revival plus catch-up returns with a fresh $35.00 incorporation, and the owner incorporated a new corporation instead.

The result:

Cheaper route chosen
No catch-up filings
Clean start

Vaughan Contractor – Name and Licence at Stake

The problem: An Ontario corporation held a municipal licence and a long-standing trade name in its own name.

What we did: We confirmed the name was still free, obtained Ministry of Finance consent, filed the $330.00 articles of revival and caught up the T2 and HST returns.

The result:

Name kept
Licence preserved
Tax arrears scheduled

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Simple Process

How We Revive Your Corporation

Start Your Revival See Pricing

We read the registry record and the CRA accounts together, because revival brings both problems back at once.

Step 1

Registry Search

Dissolution date, outstanding filings and name availability confirmed.

Step 2

Revival or New?

A CPA tells you whether revival or a new corporation makes sense.

Step 3

File

Articles of revival, annual returns and notices of change filed.

Step 4

Catch Up

A written schedule of the T2, HST and payroll returns, and the filings if you engage us.

Why Choose Open Corporation for $35 for Your Corporation Revival?

Accurate and Compliant Filing

Articles prepared under the Business Corporations Act (Ontario) and checked against the registry rules before they are submitted.

Affordable, Fixed Pricing

Our fee quoted in writing first, and government fees at cost on their own lines. A 60-day fee-matching policy backs it.

Planned Around Your Tax

The registry record and the CRA accounts read together.

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 fee is quoted in writing after the registry search, before anything is filed. Government fees are passed through at cost on their own lines. See every fee, ours and the government’s, on one page.

Item	Amount	HST	Total	Who charges it
Revival service: registry search, articles of revival and outstanding return preparation, our fee	Quoted on request	Included in the quote	Quoted on request	Open Corporation for $35
Federal articles of revival, by email or mail	$250.00	Not applicable	$250.00	Corporations Canada
Each outstanding federal annual return, online	$12.00	Not applicable	$12.00 per year	Corporations Canada
Federal NUANS report, where the name must be re-checked	$38.00	Included	$38.00	Ordered through us
Ontario articles of revival	$330.00	Not applicable	$330.00	Ontario Business Registry
Each outstanding Ontario annual return	$0.00	Not applicable	$0.00	Ontario Business Registry
Federal certificate of compliance, online	$10.00	Not applicable	$10.00	Corporations Canada
Outstanding T2 returns	Quoted after we see the years and records	Included in the quote	Quoted on request	Gondaliya CPA

Our fee includes HST. A federal corporation with three missed annual returns pays $286.00 in registry fees: $250.00 to revive and $36.00 in annual returns. See every 2026 government registry fee.

What Is Not Included

Any guarantee that the registry approves the revival.
Recovering property that passed to the Crown, a separate process that may need a lawyer.
Legal advice. We are a CPA firm, not a law firm.
The corporate name, if another corporation took it in the meantime.
Reopening bank accounts, leases, licences or insurance closed while the corporation did not exist.
A taxpayer relief application, voluntary disclosure or payment arrangement, unless quoted separately.
Interest and penalties already assessed by the CRA.
Bookkeeping for the dormant years, where records must be rebuilt first.
Extra-provincial registrations that lapsed in other provinces.

How Long Each Stage Takes

Stage	Who	Time
Registry search and outstanding filings listed	Us	1 business day
Name check and NUANS report, where needed	Us	1 business day
Articles of revival and annual returns prepared	Us	2 business days
Your review and signature	You	Usually 1 business day
Federal articles of revival, by email or mail	Corporations Canada	10 business days (registry stated)
Ontario articles of revival	Ontario Business Registry	After Ministry of Finance consent
Outstanding federal annual returns, online	Corporations Canada	1 day each (registry stated)
Outstanding T2 returns	Us	Quoted after the records review

Before Anything Is Filed

What a CPA Checks Before You Revive

Start Your Intake Form

Revival is the one filing where the corporate law problem and the tax problem arrive together.

Check 1

Revival or a new corporation

If the corporation held nothing and owes nothing, a fresh incorporation at $35.00 plus the government fee is often cheaper. Revival wins where it holds property, contracts, a banking history or tax losses.

Check 2

The share register

A single class with a spouse added later sits inside the split income rules. Revival is the moment to fix it.

Check 3

Year end and association

A year end mismatch multiplies the T2 returns, and an associated corporation shares the $500,000 small business deduction.

Check 4

HST

A corporation past the $30,000 threshold before dissolution still owes those returns, and its registration may need reopening.

Check 5

Trading while dissolved

Where the business kept trading personally, a section 85 rollover may be needed to move assets back in.

Check 6

Directors

Directors who moved, resigned or died need resignations, consents and notices before the file is complete.

Every Month Dissolved Is a Month at Risk

Another corporation can take your name while yours is dissolved. Tell us the corporation number and we confirm what is outstanding.

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Corporation Revival Across Ontario and Canada

Filings are made electronically, 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

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Corporation Revival FAQs

Why was my corporation dissolved when I never asked for it?

Under section 212 of the Canada Business Corporations Act, Corporations Canada can dissolve a corporation that is one year in default in sending a required fee or document, usually the $12.00 annual return due within 60 days after the anniversary. In Ontario, failing to file under the Corporations Information Act can lead to dissolution under section 241 of the Business Corporations Act.

Did the registry warn me first?

Federally, yes: Corporations Canada must give 120 days’ notice to the corporation and each director and publish it. The notice goes to the addresses on the public record, which are often out of date in a corporation that stopped filing.

What happened to the money in the corporate bank account?

Property of a federal corporation not disposed of at dissolution vests in the Crown under subsection 228(1) of the Canada Business Corporations Act, and Ontario applies the Forfeited Corporate Property Act, 2015. The bank usually freezes or closes the account, and the balance is not simply released on revival, so the property question is dealt with before filing.

Can I revive the corporation myself?

Yes. Under subsection 209(1) of the Canada Business Corporations Act any interested person may apply, including a shareholder, director, officer, employee or creditor. The federal fee is $250.00, filed by email or mail, with a published processing time of 10 business days.

How long after dissolution can I still revive?

Ontario allows revival within 20 years of dissolution, at $330.00 with Ministry of Finance consent. Federally, the longer you wait, the more likely the name has gone and the property has been dealt with.

Does revival wipe out what happened while it was dissolved?

No. Revival restores the corporation’s rights and obligations as if it had not been dissolved, so every unfiled annual return, T2 and payroll amount comes back with it. It is not relief from penalties.

How many annual returns will I have to file?

One for every year in default: $12.00 each federally and $0.00 each in Ontario. Three missed federal years add $36.00 to the $250.00 revival fee.

Do I still have to file the T2 returns for the dissolved years?

Yes. A T2 is due within six months of each tax year end, and revival restores the obligation for every year. Interest and penalties accrue, and where several years are outstanding we look at the taxpayer relief and voluntary disclosure routes first.

What about GST/HST and payroll?

Outstanding GST/HST returns and payroll remittances survive revival. A corporation that passed the $30,000 small supplier threshold was required to be registered, and directors can be personally liable for unremitted source deductions.

Can I get my corporate name back?

Only if no other corporation has taken it in the meantime. A NUANS report confirms whether it is still clear. If it is gone, the corporation is revived under a different name.

Is it cheaper to incorporate a new corporation instead?

Sometimes. A new federal corporation costs $200.00 in government fees plus our $35.00 fee with HST included. Revival wins where the corporation held property, contracts, a licence, a banking history or tax losses, which a new corporation does not inherit.

Will my bank accept the corporation once it is revived?

Most banks ask for proof of existence, and a federal certificate of compliance costs $10.00 online with a published processing time of one day. Some banks treat a revived corporation as a new customer, so ask your branch what it needs.

Meet Your Corporation Revival Team

A Chartered Professional Accountant reads the registry record and the CRA accounts together 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 Corporation Owners

The corporate annual return

The filing that keeps you alive.

Dissolving a corporation

Closing one properly instead.

Corporate compliance subscription

Never miss a return again.

Your T2 corporate tax return

What the CRA expects each year.

See More Guides

10 Smart Revival Tips That Save You Money

Act quickly

Names can be taken while dissolved.

Check the record first

Know the dissolution date and gaps.

Compare with a new corporation

Sometimes it is cheaper.

Deal with property first

It may have passed to the Crown.

File every missed return

$12.00 each federally.

Update the addresses

So the next notice reaches you.

List the CRA accounts

T2, HST and payroll all come back.

Ask about relief early

Before filing years of returns.

Get a certificate for the bank

$10.00 online.

Put it on a calendar

So it never happens again.

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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. Open Corporation for $35 is a department of Gondaliya CPA. See incorporation services at Gondaliya CPA.

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Find Out What It Takes to Bring It Back

Open Corporation for $35 is a department of Gondaliya CPA. Complete the intake form with the corporation number and the province, and a CPA will review the registry record and the CRA accounts together, then give you one written schedule of what is outstanding and what it costs. 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. We answer 9:00 AM to 8:30 PM, Monday to Sunday, on 647-212-9559.

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No legal advice

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. For legal advice, including advice on a shareholder agreement before you sign it, consult a lawyer licensed in the province where your corporation carries on business.

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