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An Ontario annual return is a mandatory registry filing that confirms your corporation's basic details each year. It is not your corporate tax return. Since May 2021 it's filed through the Ontario Business Registry, not on the CRA's T2. Miss it repeatedly and your corporation can be administratively dissolved. CorpStart prepares and files it for you.
An Ontario annual return is a mandatory registry filing that confirms your corporation's basic details each year. It is not your corporate tax return. Since May 2021 it's filed through the Ontario Business Registry, not on the CRA's T2. Miss it repeatedly and your corporation can be administratively dissolved. CorpStart prepares and files it for you.
This trips up almost every Ontario corporation owner, so let's clear it up first. There are two completely separate annual obligations, and they share a name that makes them easy to conflate. Your corporate income tax return (the T2) goes to the Canada Revenue Agency and reports your profit and tax. Your annual return is a registry filing that simply confirms who your corporation is (its directors, its registered office, its officers) so the public corporate record stays accurate. One is about money owed; the other is about keeping your corporation's information current.
Until 2021 the two were bundled together: you filed your Ontario annual return as a schedule attached to the T2, and your accountant handled it without you ever thinking about it. That changed in 2021: the CRA stopped accepting the Ontario annual return on the T2 in May, and Ontario launched its own Ontario Business Registry that October. For the months in between there was a transition gap where returns simply couldn't be filed at all, which is part of why so many corporations lost track of the obligation.
The practical fallout: a lot of accountants stopped filing the annual return (because it left their tax software), and a lot of owners assumed it was still being handled with their taxes. It often wasn't. If you're not certain your annual returns have been filed for the last few years, you are not alone, and it's worth checking.
Every corporation incorporated, continued, or amalgamated in Ontario, and every extra-provincial corporation licensed in Ontario, has to file an annual return. It doesn't matter whether your corporation made money, sat dormant, or did nothing all year: if it exists on the Ontario Business Registry, the return is due.
An Ontario business corporation (OBCA) must file its annual return within six months after the end of each tax year. So if your fiscal year ends December 31, your return is due by the end of the following June. The information you confirm is straightforward: the corporation's legal name and Ontario Corporation Number, the registered office address, and the directors and officers on record. If any of that has changed during the year, the annual return is not the place to change it; you'd file a separate Notice of Change or Articles of Amendment for that.
There is no government fee to file an Ontario annual return itself. The cost is in the preparing and filing correctly and on time, which is exactly what tends to slip when nobody's clearly responsible for it.
Missing one annual return won't end your corporation. But annual returns are cumulative, and a corporation that fails to file for two consecutive years can be administratively dissolved by the province, cancelled in plain terms. A dissolved corporation legally ceases to exist: it can't sign contracts, its business name becomes available for someone else to register, and its property can pass to the Crown.
The knock-on effects show up at the worst moments. A bank freezes or closes the account of a dissolved corporation. A buyer's lawyer runs a corporate search during a sale and finds you dissolved. A lender pulls financing. Getting the corporation back (a revival) is more expensive and slower than the annual returns would ever have been, and you often have to bring all the missed returns up to date as part of it.
The reassuring part: if you catch it early, it's a simple fix. Filing your outstanding annual returns and staying current keeps your corporation in good standing and off the province's dissolution list entirely.
You can order a corporation profile report or a certificate of status through the Ontario Business Registry, which shows your corporation's current standing and whether it's marked as active and in compliance. If your accountant has been filing your annual returns, they can confirm it. If nobody has clearly owned this since 2021, assume it may have lapsed and check.
A quick tell: if you incorporated before May 2021 and your accountant hasn't specifically mentioned filing an Ontario annual return separately from your T2 in the last few years, there's a real chance it hasn't been filed. It's a five-minute question to ask, and it can save you a dissolution scare.
If you find you're behind, don't panic. Behind is fixable. CorpStart can file your current annual return and bring prior years current so your corporation is back in good standing.
You give us your corporation's name or Ontario Corporation Number and confirm your current details: directors, officers, and registered office. We pull your record, prepare the annual return, and file it directly through the Ontario Business Registry. If you're behind, we'll tell you which years are outstanding and file them so you're fully caught up.
You get confirmation of filing for your records, and your minute book stays consistent with what the registry shows. It's a small filing that carries real consequences when it's skipped, so the point of handing it to us is simply making sure it actually gets done, every year, without you having to remember which government portal it lives in now.
Three steps: no registry login to figure out, no guessing whether it was done.
Give us your corporation details
Share your corporation's name or Ontario Corporation Number and confirm your current directors, officers, and registered office address.
We prepare and file
CorpStart pulls your record and files the annual return through the Ontario Business Registry, and flags any prior years that are outstanding.
Get confirmation
You receive proof of filing for your minute book, and your corporation stays in good standing on the public registry.
Annual return vs. corporate tax return (T2): two different filings
| Factor | Annual return | Corporate tax return (T2) |
|---|---|---|
| What it reports | Directors, officers, registered office | Income, expenses, tax owing |
| Filed with | Ontario Business Registry | Canada Revenue Agency |
| Government fee | None | None to file (tax may be owing) |
| Due date | Within 6 months of fiscal year-end | Within 6 months of fiscal year-end |
| Miss it repeatedly | Administrative dissolution | Penalties, interest, CRA action |
| Who usually handles it | Often nobody since 2021 | Your accountant |
Isn't my annual return already filed with my taxes?
Not since May 2021. Ontario's annual return used to be filed as a schedule on the CRA's T2 tax return, but it was moved to the Ontario Business Registry and taken off the T2 entirely. Many accountants stopped filing it when it left their tax software. If nobody has specifically confirmed your annual returns since 2021, there's a real chance they've lapsed, so it's worth checking.
What happens if I never file my Ontario annual return?
A corporation that fails to file its annual returns for two consecutive years can be administratively dissolved by the province, effectively cancelled. A dissolved corporation can't sign contracts, may have its bank account frozen, and its name becomes available for others. Reviving it costs more and takes longer than the returns ever would, so filing on time is the cheap insurance.
Is there a government fee for the annual return?
No. There's no provincial fee to file an Ontario annual return itself. What you're paying CorpStart for is preparing and filing it correctly and on time, the part that tends to slip when nobody's clearly responsible for it since it moved off the T2.
When is my Ontario annual return due?
An Ontario business corporation is generally expected to file within six months of its fiscal year-end. If your fiscal year ends December 31, that puts it around the end of the following June. It's due every year the corporation exists, whether or not it did any business.
I think I'm behind, can you catch me up?
Yes. If you have outstanding annual returns, CorpStart will identify which years are missing and file them to bring you current, then file your current year. Getting caught up before the province moves to dissolve is far simpler and cheaper than reviving a corporation after the fact.
Don't let it lapse
We prepare and file your annual return through the Ontario Business Registry, and catch you up on any prior years, so your corporation stays in good standing.
Start my corporationCorpStart is a document preparation service, not a law firm. The information on this page is general in nature and does not constitute legal or tax advice. For advice specific to your situation, consult a licensed lawyer or accountant.