Filing the Ontario annual return

When it's due

The annual return is due within 60 days after the anniversary of the corporation's incorporation or amalgamation. A corporation incorporated on March 14 files each year between March 14 and the middle of May.

Before the Ontario Business Registry launched in October 2021, most corporations filed the annual return with their T2 tax return. It's now filed separately, directly with the province.

What you need to file

You file through the Ontario Business Registry. You'll need the corporation's Ontario corporation number and its company key, a code the Registry issues to each corporation. If you don't have the company key, you can request it through the Registry.

Check the information on file before you confirm it. If directors, officers or the registered office changed during the year and you didn't file a notice of change, update them now.

What happens if you don't file

Corporations that don't file required returns under the Corporations Information Act can be dissolved by the province. Dissolution is reversible through revival, but it's paperwork you don't want, and a dissolved corporation's property can pass to the Crown in the meantime.