The annual corporate return in Canada is a mandatory filing confirming that the corporation still exists, and its registered information is current separate from the T2 tax return. Deadlines: Federal (CBCA) within 60 days of the anniversary of incorporation, $12 online; Ontario within 60 days of fiscal year end, $12; Alberta on the anniversary, $50; BC no annual report required but director/address changes must be notified promptly. Missing the filing deadline results in the corporation being struck from the register it legally ceases to exist. DKP Global files annual returns for every incorporated client before the deadline.
In This Guide:
- 1. What is an Annual Corporate Return — and Why It Is NOT the T2
- 2. Annual Return Deadlines and Fees — By Province
- 3. Federal Annual Return — Corporations Canada (CBCA)
- 4. Ontario Annual Return — Ontario Business Registry (OBCA)
- 5. BC Annual Report — BC Registry Services (BCBCA)
- 6. Alberta Annual Return — Alberta Corporate Registry (ABCA)
- 7. What Happens If You Miss the Annual Return Deadline?
- 8. Certificate of Good Standing — What It Is and When You Need It
- 9. Annual Return for Indian-Owned Canadian Corporations
- 10. Frequently Asked Questions (10 Q&As)
What is an Annual Corporate Return and Why It Is NOT the T2
Every incorporated Canadian corporation whether federal (CBCA) or provincial (OBCA, BCBCA, ABCA, etc.) must file an Annual Return each year. This is one of the most commonly misunderstood compliance obligations for small business owners: many assume the T2 corporate tax return covers all annual filing requirements. It does not.
The Annual Return and the T2 are completely separate filings, filed with different government bodies, on different deadlines, for different purposes:
| Factor | Annual Corporate Return | T2 Corporate Tax Return |
| Filed with | Corporations Canada (federal) or provincial corporate registry | Canada Revenue Agency (CRA) |
| Purpose | Confirms corporation still exists; updates registered information (directors, address, shares) | Reports taxable income and calculates corporate income tax owing |
| Deadline | Based on anniversary of incorporation or fiscal year end varies by province | 6 months after fiscal year end (e.g. June 30 for December fiscal year) |
| Filing fee | $12–$50 depending on jurisdiction | No filing fee but tax is owing |
| Consequence of missing | Corporation struck from register legally ceases to exist | Penalties, interest, and CRA assessment corporation continue to exist |
| Content | Director names, registered office address, share classes basic corporate information | Full income statement, balance sheet, tax calculations, schedules |
| Who files it | Your compliance service provider or corporate registry agent | Your accountant or tax preparer |
The confusion between the two is understandable both are annual, both relate to the corporation, and both have consequences for non-filing. But they are completely separate obligations. A corporation that files its T2 perfectly every year but never files its Annual Return will eventually be struck from the corporate register and a corporation that files its Annual Return but ignores its T2 will face CRA penalties. Both are required. DKP Global manages both as part of every incorporated client’s compliance calendar.
Annual Return Deadlines and Fees by Province
| Jurisdiction | Governing Act | Filed With | Deadline | Fee | What Is Confirmed |
| Federal (CBCA) | Canada Business Corporations Act | Corporations Canada | Within 60 days of anniversary of incorporation | $12 (online) / $40 (paper) | Directors, registered office, share classes |
| Ontario (OBCA) | Ontario Business Corporations Act | Ontario Business Registry (OBR) | Within 60 days of fiscal year end | $12.00 online | Directors, registered office address |
| BC (BCBCA) | Business Corporations Act (BC) | BC Registry Services | No annual report required but notify of any changes within specified timeframes | $0 for most changes | Director changes, address changes filed as they occur |
| Alberta (ABCA) | Business Corporations Act (Alberta) | Alberta Corporate Registry | On the anniversary of incorporation each year | $50 online | Directors, registered office address |
| Manitoba | The Corporations Act (Manitoba) | Companies Office Manitoba | On the anniversary of incorporation | $50 | Directors, registered office |
| Saskatchewan | The Business Corporations Act (Sask) | ISC Saskatchewan | On the anniversary of incorporation | $50 | Directors, registered address |
| Nova Scotia | Companies Act (NS) | Nova Scotia Registry of Joint Stock Companies | Annual specific date | $89.15 | Directors, registered address |
| New Brunswick | Business Corporations Act (NB) | Corporate Affairs NB | On anniversary of incorporation | $62 | Directors, registered address |
The most common annual return filing for DKP Global clients is the federal CBCA return (filed via the Corporations Canada online portal) and the Ontario OBCA return (filed via the Ontario Business Registry). Both are straightforward online filings that take 10–15 minutes when the information is current but require that the corporation’s director information, registered office address, and share structure are all accurate and up to date in the minute book before filing.
Federal Annual Return: Corporations Canada (CBCA)
For federally incorporated corporations under the Canada Business Corporations Act (CBCA), the Annual Return must be filed with Corporations Canada within 60 days of the corporation’s anniversary of incorporation. A corporation incorporated on March 15, 2023, must file its Annual Return by May 14 each year.
| Step | Action | Details |
| 1 | Log into Corporations Canada Online Filing Centre | corporationscanada.ic.gc.ca → Sign in with GCKey or Sign-In Partner (banking credentials) |
| 2 | Find your corporation | Search by corporation name or number confirm it is the correct federal corporation |
| 3 | Select Annual Return | From the corporation’s filing options select Annual Return (distinct from other filing types) |
| 4 | Confirm or update registered office address | Verify the registered office address is current update if the corporation has moved |
| 5 | Confirm or update director information | Verify all current directors are listed with correct legal names and residential addresses add or remove directors as needed |
| 6 | Confirm share structure | Confirm the authorized share structure matches the Articles of Incorporation no changes needed unless articles were amended |
| 7 | Review and certify | Review all information for accuracy a director or officer must certify the information is correct |
| 8 | Pay the filing fee | $12 online by credit card receipt generated immediately |
| 9 | Receive confirmation | Corporations Canada issues a filing confirmation retain for the minute book |
The entire federal Annual Return process takes approximately 10 minutes online when all director and office information is current. The most common delays are directors who have moved without updating their registered address, resigned directors still appearing on the register, or corporations that have changed their registered office without filing a Notice of Change with Corporations Canada. DKP Global verifies all corporate information against the minute book before filing the Annual Return ensuring the filing is accurate and the minute book is updated simultaneously.
Ontario Annual Return: Ontario Business Registry (OBCA)
For Ontario provincial corporations under the Ontario Business Corporations Act (OBCA), the Annual Return must be filed with the Ontario Business Registry within 60 days of the corporation’s fiscal year end. An Ontario corporation with a December 31 fiscal year must file by March 1 (February 28/29 + 60 days = approximately March 1 in most years confirm exact date annually).
The Ontario Annual Return was moved entirely online in October 2021 when the Ontario Business Registry (OBR) replaced the previous paper-based system. All Ontario corporate filings Annual Returns, director changes, address changes, amalgamations are now filed online through the OBR portal at onbis.ontario.ca.
| Ontario Annual Return Item | Requirement | Notes |
| Filing portal | Ontario Business Registry (onbis.ontario.ca) | Requires Ontario Business Registry account linked to the corporation’s One-key or Service Ontario account |
| Deadline | Within 60 days of fiscal year end | December fiscal year = by approximately March 1; March fiscal year = by approximately May 29 |
| Fee | $12.00 online | Payable by credit card at time of filing |
| Information confirmed | Registered office address in Ontario, names of directors | Must reflect current information update if changed since last filing |
| French-language requirement | Not required for most private Ontario corporations | Required only if the Articles of Incorporation include a French name or French language rights |
| Who can file | A director, officer, or authorized agent of the corporation | DKP Global files as authorized agent for all Ontario client corporations |
| Consequence of late filing | Ontario Business Registry issues reminder; after further non-filing, corporation may be dissolved | Ontario has been increasingly active in dissolving non-compliant corporations |
BC Annual Report: BC Registry Services (BCBCA)
British Columbia takes a different approach to annual corporate compliance than Ontario and the federal government. Under the Business Corporations Act (BC), a BC company is NOT required to file an Annual Report confirming its existence every year but it IS required to notify BC Registry promptly of any changes to its directors, registered office address, or other corporate information.
This means BC compliance is event-driven rather than calendar-driven: nothing to file if nothing changed, but immediate filing required when something does change. The specific BC filing obligations are:
| BC Filing Obligation | Trigger | Deadline | Fee |
| Notice of Change of Directors | Any director is appointed, removed, or changes their residential address | Within 15 days of the change | $0 free online filing via BC Registry |
| Notice of Change of Registered Office | The corporation’s registered office address in BC changes | Within 15 days of the change | $0 free online filing |
| Transition Application (if applicable) | Pre-existing BC companies transitioning to the new BCBCA framework | Specific deadline per transition schedule most already completed | Varies |
| Annual Report (for pre-existing companies under the old Act) | Applies only to companies incorporated under the former Company Act most now transitioned | Anniversary of incorporation | $0 for most |
The practical implication for BC corporations is that compliance is low-cost (no annual fee for most filings) but requires vigilance about change notifications. A director who moves to a new address must notify BC Registry within 15 days. A corporation that appoints a new officer must file the change promptly. DKP Global tracks all BC client corporate information and files change notifications as they occur ensuring BC Registry always has current information for every client corporation.
Alberta Annual Return: Alberta Corporate Registry (ABCA)
Alberta corporations under the Business Corporations Act (Alberta) must file an Annual Return with the Alberta Corporate Registry on the anniversary of incorporation each year. The fee is $50 online. Alberta’s Annual Return process is straightforward confirming the registered office address and director information, pay the fee, and retain the filing confirmation.
Alberta is one of the more strictly enforced provinces for annual return compliance the Corporate Registry actively monitors for non-filing and will dissolve corporations that miss multiple annual returns without notice. DKP Global files the Alberta Annual Return for every Alberta client corporation on or before the anniversary of incorporation, with a 30-day advance reminder built into the compliance calendar.
What Happens If You Miss the Annual Return Deadline?
Missing the Annual Return deadline has consequences that escalate over time ultimately resulting in the dissolution of the corporation:
| Stage | What Happens | Timeline | Reversible? |
| Stage 1 Missed deadline | Corporation is in default no immediate action but technically non-compliant | Day 1 after deadline | Yes, file immediately, pay any late fee |
| Stage 2 Registry notice | Corporate registry sends notice of default to the registered office address | Varies by jurisdiction typically 30–90 days after deadline | Yes, file and pay within the notice period |
| Stage 3 Loss of good standing | Corporation loses its “good standing” status cannot obtain certificates of good standing for banks or transactions | After notice period expires without filing | Yes, file and pay fees to restore good standing |
| Stage 4 Dissolution / Struck off | Corporation is struck from the register it legally ceases to exist | Varies: federal typically 2–3 years of non-filing; Ontario may be faster | YES, but requires revival application and additional fees |
| Stage 5 Revival application | If dissolved, file a Revival Application pay all outstanding annual returns plus revival fee | After dissolution revival is possible but time-limited | Yes, but more complex and expensive the longer you wait |
A dissolved corporation has no legal existence which means any contracts signed in the corporation’s name after dissolution are potentially unenforceable, any bank accounts held by the corporation may be frozen, and any business licences held in the corporation’s name are invalid. Directors who continue to operate in the name of a dissolved corporation can face personal liability for the obligations they create on behalf of a non-existent entity. Revival is possible but the process requires filing all outstanding annual returns, paying revival fees, and in some cases, obtaining a court order. The cost and complexity of revival always exceeds the cost of simply filing on time. DKP Global has never had a client corporation dissolved for missed annual returns because the compliance calendar ensures filing happens before the deadline, every year.
Certificate of Good Standing: What It Is and When You Need It
A Certificate of Good Standing (also called a Certificate of Status or Certificate of Compliance depending on the jurisdiction) is an official document issued by the corporate registry confirming that a corporation is in good standing it exists, is not dissolved, and has met its annual filing obligations. Banks, investors, government agencies, and counterparties in significant transactions regularly require a Certificate of Good Standing before proceeding.
| Situation Requiring Certificate | Jurisdiction | Where to Obtain | Fee and Timeline |
| Opening a corporate bank account | All | Federal: Corporations Canada; Provincial: applicable registry | $10–$40; typically 1–3 business days online |
| Applying for a bank loan or line of credit | All | Same as above bank will require certificate dated within 30–90 days | Same as above |
| Signing a significant commercial contract | All often required by the other party | Registry of the incorporating jurisdiction | Same as above |
| Extra-provincial registration in another province | The incorporating jurisdiction | Registry of the incorporating jurisdiction | Same as above |
| Due diligence in a business sale or acquisition | All | Both the incorporating jurisdiction and any extra-provincial registries | Multiple certificates may be required one per jurisdiction |
| Government tender or RFP submission | All often required | Registry of the incorporating jurisdiction | Same as above ensure certificate is dated after any tender closing date requirement |
A corporation that has missed its Annual Return cannot obtain a Certificate of Good Standing because it is not in good standing. This can block a critical transaction at the worst possible time. DKP Global proactively ensures every client corporation maintains good standing by filing Annual Returns before their deadline so that a Certificate of Good Standing can be obtained the same day it is needed, without scrambling to file late returns first.
Annual Return for Indian-Owned Canadian Corporations
For Indian immigrant entrepreneurs and Indian residents owning Canadian corporations, the Annual Return has additional dimensions worth understanding:
- Registered office address: The Annual Return requires a registered office address in the province of incorporation a physical address, not a PO box. For non-residents who do not have a Canadian address, DKP Global provides a registered office address as part of the compliance engagement. This address appears on Corporations Canada and provincial registry records.
- Director information: The Annual Return requires the names and residential addresses of all current directors. For Indian-resident directors, this means their Indian residential address. BC and Ontario do not require Canadian-resident directors, so an Indian address is entirely acceptable. Federal CBCA requires 25% Canadian-resident directors for sole-director Indian-resident corporations, this means the CBCA requirement is technically not met, and provincial incorporation (BC or Ontario) is usually recommended instead.
- APR connection: The RBI Annual Performance Report requires the Canadian corporation’s corporate registration details to be current and correct. A corporation whose Annual Return is outstanding meaning its director or address information is stale creates a discrepancy between the FEMA-filed information and the current corporate registry status. DKP Global ensures Annual Returns are filed and corporate information is current before the March 31 APR deadline each year.
- Good standing for Indian banking: Some Indian banks require a Certificate of Good Standing from the Canadian corporate registry as part of the FEMA documentation process. DKP Global obtains the Certificate of Good Standing and provides it as part of the annual FEMA compliance package.
| Need Annual Return Filing for Your Canadian Corporation? DKP Global files Annual Returns for incorporated Canadian businesses across all provinces federal, Ontario, BC, Alberta, and beyond. CS & ACCA-UK certified. Compliance calendar managed you never miss a deadline. 250+ corporations managed across BC, Ontario, Alberta, and PAN Canada. 📅 Book Free 30-Min Consultation | 📞 +1-672-833-4342 | 📧 info@dkpglobal.org | 💬 WhatsApp → DKP Compliance Management Canada |
Also Read- Compliance Management
Also Read- Company registration Canada
Also Read- Corporate minute book Canada
Also Read- Extra-provincial registration Canada
Also Read- Corporations Canada annual return portal
Also Read- Ontario Business Registry
Also Read- BC Registry Services
Also Read- Alberta Corporate Registry
Frequently Asked Questions — Annual Return Canada
The annual return is a mandatory filing confirming that the corporation exists and its registered information (directors, office address, share structure) is current. It is separate from the T2 tax return. Deadlines: Federal (CBCA) within 60 days of the anniversary of incorporation; Ontario (OBCA) within 60 days of fiscal year end; Alberta on the anniversary of incorporation; BC no annual report required, but changes must be notified within 15 days. Missing the deadline results in the corporation eventually being struck from the register.
The annual return is filed with the corporate registry (Corporations Canada or provincial registry) to confirm the corporation still exists and update corporate information. It costs $12–$50 and has nothing to do with tax. The T2 is filed with the CRA to report income and calculate corporate tax. They are separate filings, with separate deadlines, filed with separate government bodies. Both are mandatory for every incorporated Canadian corporation.
Federal (CBCA): $12 online, $40 paper. Ontario (OBCA): $12 online. BC (BCBCA): $0 for most change filings. Alberta (ABCA): $50 online. Manitoba/Saskatchewan: approximately $50. Nova Scotia: $89.15. The annual return is one of the lowest-cost compliance obligations a corporation has and the cost of not filing (dissolution, revival fees) is vastly higher.
The corporation falls out of good standing and risks dissolution being struck from the corporate register, meaning it legally ceases to exist. The process takes time (typically months to years of non-filing before dissolution), and the corporation can be revived after dissolution, but revival requires filing all outstanding returns plus a revival fee and is more complex and costly than simply filing on time. A dissolved corporation cannot sign enforceable contracts or obtain bank financing.
BC does not require a standard annual report filing like Ontario or the federal government. However, BC corporations must notify BC Registry within 15 days of any change to directors or the registered office address. If nothing has changed, there is nothing to file. This makes BC one of the lower-cost compliance environments for annual filings but it requires proactive notification whenever corporate information changes.
A Certificate of Good Standing (also called Certificate of Status or Certificate of Compliance) is an official document from the corporate registry confirming the corporation is in good standing it exists, is not dissolved, and has met its annual filing obligations. Banks require it to open corporate accounts or approve loans. Significant commercial contracts often require it. Due diligence in a business sale or acquisition always requires it. A corporation that has missed its annual return cannot obtain a Certificate of Good Standing.

