Complete T2 Filing Guide 2025

Understanding T2 Deadlines

For most corporations, the return is due six months after the end of the fiscal year. However, any tax owing must be paid within two or three months.

Key Changes for 2025

• Digital Services Tax: New implications for digital-first businesses.
• CCA Rates: Accelerated investment incentives are phasing out.

Checklist

1. Financial Statements (Balance Sheet, Income Statement)
2. GIFI Codes Mapping
3. Shareholder Information

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