By Sharad Gondaliya, CPA
Running a Canadian corporation from abroad is simple once you know the dates. Most penalties I see in new non-resident files come from a missed deadline, not from a wrong number. This calendar lists every regular filing, with exact dates for a corporation with a December 31 year-end.
Calendar for a December 31 year-end
| Filing | Due date | Notes |
|---|---|---|
| Payroll source deductions | 15th of each following month | For regular remitters with employees |
| Part XIII withholding on dividends and fees | 15th of the month after payment | Tax withheld from payments to non-residents |
| Corporate tax instalments | Last day of each month | Monthly when tax payable exceeds $3,000 |
| T4 slips and summary | February 28 | For any salary paid in the prior year |
| Balance of corporate tax | February 28 | 2 months after year-end for a non-CCPC |
| GST/HST annual return | March 31 | 3 months after year-end for annual filers |
| NR4 slips and summary | March 31 | For dividends, interest and fees paid to non-residents |
| T2 corporate tax return | June 30 | 6 months after year-end |
| T106 information return | June 30 | Filed with the T2 when the $1,000,000 threshold is met |
| Ontario annual return | June 30 | Within 6 months after year-end, $0 government fee |
| Annual shareholder resolutions | June 30 | Target date; within 15 months of the last annual meeting |
| CARM monthly statement | 10 weekdays after the 17th of each month | Only for importers with financial security |
For a BC corporation, the annual report is due within 2 months after the anniversary of incorporation, with a $43.39 fee. For a federal corporation, the annual return is due within 60 days after the anniversary, with a $12 fee and individuals-with-significant-control information.
Filings triggered by changes
| Event | Deadline |
|---|---|
| Change of directors | Notice of Change within 15 days |
| Change of registered office address | Notice of Change within 15 days |
| New individual with significant control | Update the corporation’s register within 15 days of learning of it |
| Registering in a new province | Before carrying on business there |
Records to keep in Canada
- Accounting records and source documents, kept in Canada unless CRA approves another location.
- The minute book and registers at the registered office.
- The individuals-with-significant-control register, reviewed at least once a year.
- Customs records, for importers.
Books kept only on a foreign parent’s system do not meet the Canadian rule, even when they can be viewed from Canada.
Why non-resident files need extra care
- The corporation is not a CCPC, so corporate tax is due 2 months after year-end, not 3.
- Monthly instalments apply once tax passes $3,000.
- Every payment to a non-resident needs a withholding decision and an NR4.
- CRA letters arrive by mail at the registered office, so someone must read them.
How we help
Our annual packages cover the T2, GST/HST, payroll, withholding and the Ontario annual return, with every deadline tracked for you. We act as your authorized CRA representative, so notices reach us directly. Related reading: non-resident-owned corporations and T2 filing and dividends to non-resident shareholders.
FAQs
Does a corporation with no income still file a T2?
Yes. Every resident corporation files a T2 each year, even with no revenue.
What if my year-end is not December 31?
The same intervals apply from your own year-end. We set the exact dates when we onboard you.
Is the Ontario annual return filed with the T2?
No. Since 2021, Ontario annual returns are filed through the Ontario Business Registry, separately from the T2.
Speak with a CPA
Please book a free consultation at gondaliyacpa.ca/consultation. We are a 2026 Xero Awarded Firm with 1300+ five-star Google reviews, and we work on AFFORDABLE flat-fee annual packages.
Sharad Gondaliya is a CPA Canada & CPA USA with 15 Years+ experience of Accounting, Tax, Payroll of Corporate Small Businesses as Tax Accountant. He is a CPA Ontario member (61040184) and holds US CPA licences in Washington and Montana and is well known among corporate small businesses for tax planning, efficient tax solutions, and affordable CPA services. Sharad is the Principal (Director) of Gondaliya CPA – Affordable CPA Firm in Canada. Licenses: CPA Ontario: 61040184 | CPA USA (MT): PAC-CPAP-LIC-033176 | CPA USA (WA): 57629 | CPA Firm License: 61330051 View Full Author Bio