The corporate annual return
This guide explains the corporate annual return, the registry filing that is not a tax return. It covers the $12.00 federal fee, the Ontario deadline and the cost of missing a return. We prepare and file your articles of incorporation for $35.00, HST included. The government fee is separate and charged at cost: $200.00 to Corporations Canada under the CBCA, or $300.00 to the Ontario Business Registry under the OBCA. Open Corporation for $35 is a department of Gondaliya CPA. A Chartered Professional Accountant reviews this guide against the Corporations Canada and Ontario Business Registry rules before it is published.
What the annual return is, and what it is not
The annual return confirms a corporation's basic details to the registry that created it. It tells the registry the corporation still exists and who runs it.
It is not a tax return. The T2 corporate income tax return goes to the Canada Revenue Agency, on its own deadline, and filing one does not satisfy the other.
| Point | Annual return | T2 corporate income tax return |
|---|---|---|
| Who receives it | Corporations Canada or the Ontario Business Registry | The Canada Revenue Agency |
| What it reports | Registered office, directors and other corporate details | Income, expenses and tax payable |
| Financial statements | None | Required, in GIFI format |
| Deadline set by | The anniversary date or the tax year end | The end of the corporation's tax year |
| Cost of missing it | The registry can dissolve the corporation | Canada Revenue Agency penalties and interest |
Ontario annual returns were filed with the T2 until October 2021. Since then they are filed directly with the Ontario Business Registry.
The federal annual return
Every active federal corporation files an annual return with Corporations Canada each year. It is due within 60 days after the anniversary date, which is the day and month of incorporation.
Filed online, it costs $12.00. Since 22 January 2024 the return also carries the corporation's information on individuals with significant control.
| Part of the return | What it confirms |
|---|---|
| Corporate details | The name, the corporation number and the anniversary date |
| Registered office | The current address in the province named in the articles |
| Directors | The current directors and their addresses |
| Individuals with significant control | The people who own or control 25 percent or more |
| Type of corporation | Whether the corporation is distributing or non-distributing |
Our guide to the register of individuals with significant control explains what that part of the return draws on.
Our $35.00 fee includes HST. Government fees are passed through at cost with no mark-up. Every figure is on our full pricing page.
The Ontario annual return and its deadline
An Ontario business corporation files its annual return under the Corporations Information Act. It is due within six months after the end of the corporation's tax year.
The return is filed through the Ontario Business Registry. Filing it needs the corporation's company key, the nine-digit code the registry issues.
| Year end | Ontario annual return due by |
|---|---|
| 31 March | 30 September |
| 30 June | 31 December |
| 30 September | 31 March |
| 31 December | 30 June |
The six-month window matches the T2 filing deadline for the same year. The two are still separate filings, sent to separate bodies.
We file your incorporation for $35.00, HST included
Government fee shown separately at cost. A CPA sets your year end with both deadlines in view.
The Ontario Initial Return in the first 60 days
A new Ontario corporation files an Initial Return within 60 days of incorporation. It confirms the directors, the officers and the registered office the registry will hold on file.
The annual return then starts after the first tax year ends. A missed Initial Return leaves the registry record incomplete from the first day.
| Filing | When | Who receives it |
|---|---|---|
| Ontario Initial Return | Within 60 days of incorporation | Ontario Business Registry |
| Ontario annual return | Within six months after each tax year end | Ontario Business Registry |
| Federal annual return | Within 60 days after each anniversary date | Corporations Canada |
| T2 corporate income tax return | Within six months after each tax year end | Canada Revenue Agency |
Our guide to the registered office address covers the address the Initial Return confirms.
What the annual filings cost
The federal annual return carries a registry fee each year. Our filing fee for the incorporation itself is paid once.
The table sets out each charge, its HST treatment and who collects it.
| Item | Amount | HST | Total | Who charges it |
|---|---|---|---|---|
| Our incorporation filing fee | $35.00 | Included | $35.00 | Open Corporation for $35 |
| Federal articles of incorporation | $200.00 | Not applicable | $200.00 | Corporations Canada |
| Ontario articles of incorporation | $300.00 | Not applicable | $300.00 | Ontario Business Registry |
| Federal annual return, filed online | $12.00 | Not applicable | $12.00 | Corporations Canada |
| Ontario annual return | Not confirmed, reviewer to verify on the official registry page | Not applicable | Not confirmed, reviewer to verify on the official registry page | Ontario Business Registry |
Our $35.00 fee includes HST and government fees are passed through at cost with no mark-up. These figures were last checked on 7 September 2026.
What happens when a return is missed
Corporations Canada has the power to dissolve a corporation that does not file its annual returns. Ontario can dissolve the corporation for the same failure.
A dissolved corporation loses the legal capacity to carry on business. Its bank, its contracts and its tax accounts all depend on that capacity.
| Stage | What it means for the corporation |
|---|---|
| Return overdue | The registry record shows the corporation is not in good standing |
| Notice from the registry | A warning that dissolution will follow unless the returns are filed |
| Dissolution | The corporation stops existing as a legal person |
| Revival | A separate application, with every missing return filed first |
Property held by a dissolved corporation can pass to the Crown. Reviving the corporation requires every missing return to be filed first.
What a CPA checks for the annual cycle
This guide explains the deadlines. It cannot tell you which ones apply to your corporation, because that depends on its statute and its year end.
The statute is the first thing we look at. A federal corporation runs on its anniversary date, and an Ontario corporation runs on its tax year end.
Then the year end. We set it so the annual return, the T2 return and the Ontario six-month window fall where you can meet them.
Then the company key. An Ontario corporation cannot file without it, so we confirm who holds it after incorporation.
Then the details on file. The return confirms the directors, the registered office and, federally, the individuals with significant control.
Last, the calendar. We diarize each return with the T2 deadline beside it. The parent firm sets out the same ground in its Gondaliya CPA resources library.
Frequently asked questions
These are the questions owners ask about the annual return. Each answer carries the figure, the statute or the registry that makes it true, so it can be read on its own.
Is the annual return the same as a tax return?
When is the federal annual return due?
How much does the federal annual return cost?
When is the Ontario annual return due?
What is the Ontario Initial Return?
What happens if I do not file the annual return?
Does the federal annual return include significant control information?
Can I file the annual return myself?
Why owners trust the filing to us
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.
Ready to incorporate
Send the intake form and we will confirm your jurisdiction, your share structure and your year end before anything is filed. Our fee is $35.00, HST included, and the government fee is shown separately at cost. Payment is by Interac e-Transfer to info@gondaliyacpa.ca, and the security question is Not Applicable because auto-deposit is enabled.
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 reviving a dissolved corporation, consult a lawyer licensed in the province where your corporation carries on business.
