Documents for the Corporation (T2) Tax Return

The following are the basic documents needed for the T2 – Corporation Tax Return. Please note that this list is by no means exhaustive. However, it gives a good idea about the type of information needed to file a T2 Tax return in Canada.

• Company name and address
• Business Number from the Canada Revenue Agency
• Names (first and last), addresses, and country of residence for all company shareholders
• First and Last names, addresses, and countries of residence for all authorized corporate signatory shareholders.
• Complete financial statements (statements of income, balance sheet) filed with the General Index of Financial Information (GIFI)
• The company’s main business activities
• The sources of income for the company (investment income, etc.)

• Whether shareholders hold shares in other companies or if the company is bound or associated with other companies
• Whether the company performs its activities or owns property abroad
• Whether activities are held in other Canadian provinces
• Whether the company received or paid dividends
• Acquisition or disposal of fixed assets