You should read all the general notes and use the box by box advice when you are completing the form. This guide will help you prepare your Company Tax Return. For more information, go to Corporation Internet Filing. Non- resident corporations have to file a T2 return in certain situations.
17 July The guidance has been updated with information relating to the number of 51% companies and clarification of the supplementary charge rate. Corporation income tax return. Feb 12, · When we say you or your business in these instructions, we mean either you as a business entity ( the company) that conducts a business, or you as the tax agent or public officer responsible for completing the tax return. A Company Tax Return. We provide two different T2 returns: T2 Corporation Income Tax Return – This is an 9- page return that can be used by any corporation. About this guide.
These instructions are not a guide to income tax law. See Who has to file a corporation income tax ( T2) return. Because filing the return is complex, HMRC publish a CT600 Guide to help small business owners.