Canada — Ontario Compliance Guide
Filing requirements, deadlines, and fees for Canada — Ontario business entities.
Filing Obligations
Annual Return (Ontario)
AnnualOntario corporations and extra-provincial corporations registered in Ontario must file an annual return confirming the corporation's registered office address, directors, and other details.
Within 6 months of the corporation's tax year end
CAD 15.50 (filed with Ontario tax return) or CAD 35 (standalone)
Failure to file for 2 or more years may result in cancellation of the corporation. CAD 25 late fee.
Online via the Ontario Business Registry or filed with the corporate tax return
T2 Corporation Income Tax Return (Federal)
AnnualAll Canadian corporations must file a T2 corporate income tax return with the CRA. The combined federal-Ontario general corporate tax rate is approximately 26.5% (15% federal + 11.5% Ontario). The small business rate is approximately 12.2% (9% federal + 3.2% Ontario) on the first CAD 500,000 of active business income.
6 months after the end of the tax year
No filing fee
5% of unpaid tax plus 1% per month (up to 12 months). Doubles for repeat offenders.
Electronically via the Canada Revenue Agency (CRA) My Business Account or tax software
HST Return (if registered)
Monthly, Quarterly, or AnnualBusinesses with taxable supplies exceeding CAD 30,000 over four consecutive quarters must register for and collect HST (13% in Ontario — 5% federal GST + 8% Ontario PST). Returns must be filed by the applicable deadline.
1 month after the end of the reporting period (monthly, quarterly, or annual)
No filing fee
1% of the amount owing plus 0.25% per month (up to 12 months).
Online via CRA My Business Account
Key Dates
Frequently Asked Questions
What is Ontario's combined corporate tax rate?
The combined federal-Ontario general corporate tax rate is approximately 26.5% (15% federal + 11.5% Ontario). The small business rate is approximately 12.2% (9% federal + 3.2% Ontario) on the first CAD 500,000 of active business income.
What is the difference between an OBCA and CBCA corporation?
An OBCA corporation is incorporated under the Ontario Business Corporations Act and can carry on business in Ontario. A CBCA corporation is federally incorporated under the Canada Business Corporations Act and has the right to carry on business across all provinces, but must still register extra-provincially in each province where it operates.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.