T2 Corporation - Income Tax Guide - 2024
T2 Corporation - Income Tax Guide - 2024
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This guide gives you basic information on how to complete the T2 Corporation Income Tax Return. This return is used to calculate federal income tax and credits. Corporations that have a permanent establishment in any province or territory other than Quebec or Alberta also use this return to report provincial and/or territorial income taxes and credits. Corporations with a permanent establishment in Quebec or Alberta must file a separate provincial return.
The CRA's publications and personalized correspondence are available in braille, large print, etext, and MP3. For more information, go to canada.ca/cra-multiple-formats or call 1-800-959-5525. If you are outside Canada and the United States, call 613-940-8497. The CRA only accepts collect calls made through a telephone operator. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. This service operates in Eastern Standard Time and is open Monday to Friday from 8 am to 8 pm and Saturday from 9 am to 5 pm.
This guide uses plain language to explain the most common tax situations. It is provided for information only and does not replace the law.
La version française de ce guide est intitulée Guide T2 - Déclaration de revenus des sociétés.
Unless otherwise stated, all legislative references are to the Income Tax Act or, where appropriate, the Income Tax Regulations.
The Canada Revenue Agency uses the term Indian because it has legal meaning under the Indian Act.
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