Annual Return Filing for Federal and Ontario Corporations

The federal annual return is due within 60 days after your anniversary date. The Ontario annual return is due within six months after your fiscal year end. Neither one is your T2. Give us your corporation number and year end, and we confirm both deadlines from the registry record before anything is filed. Open Corporation for $35 is a department of Gondaliya CPA.

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What the Annual Return Actually Is

The annual return is a corporate registry filing, not a tax filing. It confirms to the registry who your directors are, where your registered office is and that the corporation is still active. The T2 corporation income tax return goes to the Canada Revenue Agency separately. Open Corporation for $35 is a department of Gondaliya CPA.

A federal corporation files with Corporations Canada under section 263 of the Canada Business Corporations Act. An Ontario corporation files in the Ontario Business Registry under the Corporations Information Act. Both are due every year, whether or not the corporation earned anything.

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Deadlines From the Record

Anniversary date and year end taken from the registry, not memory.

Record Fixed First

A notice of change filed before the return where the record is stale.

Both Returns Filed

Federal and Ontario, each confirmed in writing.

Current or Behind

Corporations filing this year, and corporations catching up on years they missed.

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.

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What Annual Return Filing Includes

Confirmation of your federal anniversary date from the Corporations Canada record, so the 60-day deadline runs from the registry’s date.
Confirmation of your fiscal year end, so the six-month Ontario deadline is calculated correctly.
Preparation and online filing of the federal annual return, Form 22, with Corporations Canada.
Preparation and online filing of the Ontario annual return in the Ontario Business Registry.
A review of the directors, officers and registered office on the public record against what you tell us is true today.
A notice of change, filed first, where the registry record no longer matches reality.
A review of your register of individuals with significant control, and the federal significant control information filed with the annual return.
Written confirmation of each filing, with the filing date, for your minute book.
Both deadlines for next year, sent to you in writing.
A plain explanation of which filing is a registry filing and which still has to go to the Canada Revenue Agency.

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What the annual return is

A corporate registry filing, not a tax filing

It confirms the corporation’s directors, registered office and status to the registry. It reports no income and calculates no tax.

What the registry does with it

The information goes on the public record, where banks, lenders, landlords and customers check it. An overdue return shows on that record too.

Who has to file

Every federal corporation files with Corporations Canada, and every Ontario corporation files in the Ontario Business Registry, active or dormant, profitable or not.

The federal annual return to Corporations Canada

Section 263 of the Canada Business Corporations Act

Every corporation must send the Director an annual return in the form and on the date the Director fixes. See federal incorporation under the Canada Business Corporations Act.

The 60-day deadline and the anniversary date

The return is due within 60 days after the anniversary of the date of incorporation, amalgamation or continuance, as shown on the Corporations Canada record. It is not tied to your fiscal year end.

The $12 online fee and Form 22

The annual return, Form 22, costs $12.00 filed online. Corporations Canada lowered the fee from $20 in January 2020.

Individuals with significant control filed at the same time

Since 22 January 2024, federal corporations file their significant control information with Corporations Canada with the annual return, and within 15 days of any change to the register under section 21.1.

The Ontario annual return under the Corporations Information Act

Six months from fiscal year end

An Ontario corporation files its annual return within six months after the end of its fiscal year. See incorporating in Ontario under the OBCA.

Filed in the Ontario Business Registry with a Company Key

The return is filed online in the Ontario Business Registry, and every transaction needs the corporation’s Company Key.

A $0 government fee, and no reminder in the mail

Ontario charges nothing to file, and an online filing is processed immediately. Nothing arrives to remind you, which is why the deadline is easy to miss.

The Ontario change that catches most owners

The CRA stopped filing it for you

Until 2021, many Ontario corporations filed the annual return with their T2. From 15 May 2021 the Canada Revenue Agency stopped accepting Ontario annual returns, and they must now be filed directly in the Ontario Business Registry.

Schedules 546 and 548 and Form RC232

Schedule 546, Schedule 548 and Form RC232 were discontinued with that change. A T2 filed with Schedule 546 after May 2021 does not file the annual return.

Why years can pass before anyone notices

The T2 still gets filed on time, so everything looks normal. The missing return only surfaces when a bank asks for a certificate of status or the corporation receives a notice.

Annual return versus the T2 return

Two regulators, two deadlines

The annual return goes to the corporate registry. The T2 goes to the Canada Revenue Agency under the Income Tax Act, within six months after the end of each tax year.

Different consequences

A missed annual return leads to dissolution or cancellation of the corporation. A missed T2 leads to tax penalties and interest. Filing one does nothing for the other.

Side by side

Federal annual return: Corporations Canada, 60 days after the anniversary date, $12.00. Ontario annual return: Ontario Business Registry, six months after year end, $0.00. T2: Canada Revenue Agency, six months after year end, no filing fee. See the T2 return bundle.

What happens if you do not file

Shown as overdue on the public record

Anyone searching the registry can see that returns are outstanding.

Dissolution of a federal corporation

Section 212 of the Canada Business Corporations Act allows the Director to dissolve a corporation in default for one year, after 120 days’ notice. In practice Corporations Canada has targeted corporations at least two years in default since 2022.

Cancellation of an Ontario corporation

Under section 241 of the Business Corporations Act (Ontario), the Director can publish a notice in the Ontario Gazette giving 90 days to file, then cancel the certificate and dissolve the corporation.

The practical damage

A dissolved corporation cannot carry on business. Its bank accounts, contracts, leases and insurance are all at risk until it is revived.

Fixing a corporation that is already behind

Catching up federal returns

Each missed year is filed with its own $12.00 fee, so the corporation is current again before Corporations Canada acts.

Revival under section 209

A dissolved federal corporation can be revived by any interested person, for a $250.00 fee, and then files Form 22 for the two most current years. See corporation revival.

Catching up Ontario returns

Missed Ontario returns are filed in the Ontario Business Registry at $0.00 each, ideally before any Gazette notice.

The other filings that share the same calendar

Notice of change within 15 days

A change of directors or registered office is due within 15 days, federally and in Ontario. See corporate changes and amendments.

Do not file over a stale record

An annual return filed on top of old information confirms the wrong directors. We file the notice of change first.

The minute book and registers

The annual return does not update your minute book or pass your annual resolutions. See minute book preparation.

Free Annual Return Consultation

Case Studies: Annual Returns

Toronto Owner – Four Years Through the T2

The problem: An Ontario corporation had filed Schedule 546 with every T2 and assumed its annual return was done.

What we did: We checked the registry, found four years outstanding since 2021, and filed each Ontario return in the Ontario Business Registry at $0.00.

The result:

Four years caught up
No Gazette notice reached
Next deadline in writing

Mississauga Federal Corporation – Final Notice

The problem: A federal corporation received a notice that it would be dissolved for two years of missed returns.

What we did: We filed both outstanding annual returns online at $12.00 each, with the significant control information, inside the notice period.

The result:

Dissolution avoided
Significant control filed
Record current

Ottawa Consultant – A Director Who Left

The problem: The annual return was due, but the registry still listed a co-founder who had resigned.

What we did: We filed the notice of change first, then the annual return on the corrected record, and updated the minute book.

The result:

Record corrected first
Annual return filed on time
Minute book updated

Start on the Intake Form

Simple Process

How We File Your Annual Returns

Start Your Filing See Pricing

We fix the record first and file second.

Step 1

What We Ask You For

Corporation number, Company Key or filing access, and current directors, officers, address and year end.

Step 2

Record Check

Anniversary date, year end and outstanding years confirmed against the registry.

Step 3

File

Any notice of change first, then the federal and Ontario returns online.

Step 4

What We Send You

Filing confirmations for your minute book and next year’s deadlines.

Why Choose Open Corporation for $35 for Your Annual Returns?

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

Both deadlines taken from the registry record, and the record fixed before the return is filed.

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 for annual return filing is quoted in writing before we start. Our fee includes HST, and 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
Annual return preparation and filing, our fee	Quoted on request	Included in the quote	Quoted on request	Open Corporation for $35
Federal annual return, Form 22, filed online	$12.00	Not applicable	$12.00	Corporations Canada
Ontario annual return, Ontario Business Registry	$0.00	Not applicable	$0.00	Ontario Business Registry
Federal revival, only where the corporation was already dissolved	$250.00	Not applicable	$250.00	Corporations Canada
Ontario certificate of status, only where a bank or lender asks	$26.00	Not applicable	$26.00	Ontario Business Registry

An ordinary year for a federal corporation operating in Ontario costs our quoted fee plus $12.00 in government fees. See every 2026 government registry fee.

What Is Not Included

The T2 corporation income tax return, a separate Canada Revenue Agency filing.
Bookkeeping, financial statements or a compilation engagement report.
HST returns, payroll remittances, T4 or T5 slips.
Annual returns in other provinces, and extra-provincial registrations or renewals.
The government fees themselves, payable to the registry at cost.
Annual resolutions, minutes or a minute book. Filing the return does not create them.
Legal advice on shareholder disputes or reorganizations. We are a CPA firm, not a law firm.
Any guarantee that a registry accepts a filing for a corporation already in default or dissolved.

How Long Each Stage Takes

Stage	Who	Time
Anniversary date and year end confirmed against the registry	Us	1 business day
Current directors, officers and address confirmed	You	The day you reply
Federal annual return and significant control information prepared	Us	1 business day
Ontario annual return prepared	Us	1 business day
Ontario annual return, filed online	Ontario Business Registry	Immediate (registry stated)
Federal annual return, filed online	Corporations Canada	Set by Corporations Canada
Federal revival, where needed	Corporations Canada	Set by Corporations Canada

Before Anything Is Filed

What a CPA Checks Before We File

Start Your Intake Form

The annual return looks like a form. What we are really testing is whether the public record still describes the company you own.

Check 1

Directors and officers

A director who resigned two years ago and was never removed is still holding out to the world as a director.

Check 2

Registered office

A stale address is where the default notice will be sent.

Check 3

The share register

Shares issued to a spouse, parent or trust but never recorded matter for split income, the capital gains exemption and the shared $500,000 business limit.

Check 4

Two different dates

The Ontario deadline runs from year end and the federal one from the anniversary date. They are almost never the same day.

Check 5

Every corporation in the group

A holding company or second operating company files its own annual return.

Check 6

Significant control

The federal register is filed with the return. The Ontario register is kept, not filed, but must be produced on request.

Behind on Your Annual Returns?

The cheapest day to fix it is today. We confirm what is outstanding from the registry record.

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Annual Return Filing Across Ontario and Canada

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

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Annual Return FAQs

Is the annual return the same as my corporate tax return?

No. The annual return is a corporate registry filing made to Corporations Canada or the Ontario Business Registry. The T2 corporation income tax return is a separate filing made to the Canada Revenue Agency under the Income Tax Act, due within six months after the end of each tax year. Filing one does nothing for the other.

When is the federal annual return due?

Within 60 days after the anniversary date of your incorporation, amalgamation or continuance, as shown on the Corporations Canada record. Section 263 of the Canada Business Corporations Act requires the return, and the online fee is $12.00.

When is the Ontario annual return due?

Within six months after the end of the corporation’s fiscal year. It is filed in the Ontario Business Registry under the Corporations Information Act, and the government fee is $0.00. Because it runs from year end, it usually falls on a different day from the federal deadline.

How much does the annual return cost?

The government fees are $12.00 for the federal annual return filed online and $0.00 for the Ontario annual return. We pass them through at cost. Our own fee is quoted in writing before we start. Our $35.00 price, HST included, is for incorporation, not annual returns.

Why did my Ontario annual return stop going through my T2?

From 15 May 2021, the Canada Revenue Agency stopped accepting Ontario annual returns, and Schedule 546, Schedule 548 and Form RC232 were discontinued. Ontario annual returns must now be filed directly in the Ontario Business Registry. Many corporations kept filing their T2 and never noticed the annual return had stopped.

What happens if I do not file the federal annual return?

Section 212 of the Canada Business Corporations Act allows Corporations Canada to dissolve a corporation in default for one year, after 120 days’ notice. In practice it has targeted corporations at least two years in default since 2022. A dissolved corporation cannot carry on business until it is revived.

What happens if I do not file the Ontario annual return?

Under section 241 of the Business Corporations Act (Ontario), the Director can publish a notice in the Ontario Gazette giving the corporation 90 days to file, then cancel its certificate and dissolve it. Filing on time costs $0.00.

Can I revive a federal corporation that was dissolved for not filing?

Yes. Any interested person, including a shareholder, director, officer, employee or creditor, can apply to revive it under section 209 of the Canada Business Corporations Act. Corporations Canada charges $250.00, and after revival the corporation files Form 22 for the two most current years, with the fee for each year.

Do I still file an annual return if my corporation had no income?

Yes. The annual return is about who runs the corporation and where, not what it earned. A dormant corporation that stops filing is exactly the kind Corporations Canada dissolves.

Does my federal corporation also file an Ontario annual return?

A federal corporation files its annual return with Corporations Canada. If it carries on business in Ontario, it files an Ontario Initial Return within 60 days of starting there and a notice of change within 15 days of any change, both at $0.00. Ontario lists annual returns for Ontario corporations and for corporations formed outside Canada.

What significant control information is filed with the annual return?

Since 22 January 2024, federal corporations file their individuals with significant control information with Corporations Canada with the annual return, and within 15 days of any change to the register under section 21.1. Ontario private corporations have kept a register since 1 January 2023, but it is not filed publicly.

What do you need from me to file?

Your corporation number, the Company Key or filing access for the registry, and written confirmation of the current directors, officers, registered office and fiscal year end. For the federal return we also need your significant control register. If the record is out of date, we file a notice of change first.

Meet Your Compliance Filings Team

A Chartered Professional Accountant checks the registry record against your corporation before any return is filed.

Sharad Gondaliya, CPA

Principal

Bio

647-212-9559

Vandana Goel, CPA

Accounting Specialist

Bio

647-250-0242

What Our Clients Say

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Insights for Corporation Owners

The corporate annual return

The guide behind this service.

Corporate compliance subscription

Annual returns and changes in one yearly plan.

Significant control registers

Ontario and federal rules compared.

What belongs in a minute book

What the return does not update.

See More Guides

10 Smart Annual Return Tips That Save You Money

Know your anniversary date

The federal clock runs from it, not year end.

Diary both deadlines

Federal and Ontario rarely fall on the same day.

Do not rely on your T2

It stopped filing Ontario returns in 2021.

Keep your Company Key safe

Every Ontario filing needs it.

Fix the record first

File the notice of change before the return.

File for dormant companies too

No income is no exemption.

Update significant control

It is filed with the federal return.

Catch up before a notice

Missed returns are cheap; revival is not.

File for every company

A holding company files its own return.

Keep the confirmation

It belongs in your minute book.

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Verified Corporate Filings 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. 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

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The Cheapest Day to Fix It Is Today

Open Corporation for $35 is a department of Gondaliya CPA. Corporations Canada targets corporations at least two years in default, and revival afterwards costs $250.00 in government fees on top of the outstanding returns. Complete the intake form with your corporation number and fiscal year end, and a CPA will review your registry record and tell you exactly what is outstanding. 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.