File Your Annual Return: A Guide for Canadian Businesses
Every Canadian corporation must file an annual return with the registry that incorporated it, and with each province where it's registered extra-provincially. It confirms the corporation's directors, addresses and status. Fees range from free in Ontario to $118.35 in Nova Scotia, and corporations that stop filing can be dissolved. Below are the deadlines and fees for each jurisdiction, and how to file.
What is an annual return?
An annual return is a short yearly filing that keeps the public corporate record current: registered office, directors, officers and, federally, individuals with significant control. It is not a tax return. Your T2 corporate tax return goes to the CRA separately, within six months of your fiscal year-end.
Annual return deadlines and fees by jurisdiction
Jurisdiction | Deadline | Government fee (CAD) | Where to file |
|---|---|---|---|
Ontario | Within 6 months after fiscal year-end | $0 | Ontario Business Registry |
Federal (CBCA) | Within 60 days after the anniversary, with ISC information | $12 online | Corporations Canada |
British Columbia | Within 2 months after the anniversary | $43.39 | BC Registries |
Alberta | Each year, in the anniversary month | $53.05 + service charge | Registry agent or authorized provider |
Saskatchewan | By the annual due date | $60 on time · $110 late | ISC Corporate Registry |
Nova Scotia | Annual renewal in the anniversary month | $118.35 (waived in the first year) | Registry of Joint Stock Companies |
New Brunswick | Each year; the registry sends the return about 30 days ahead | $60 e-filed · $80 paper | Service New Brunswick |
Extra-provincial registrations have their own annual filings. A New Brunswick extra-provincial corporation, for example, pays $200 online, while in Nova Scotia corporations from other provinces renew at no cost.
Why filing on time matters
- Good standing: banks, buyers, landlords and governments often ask for a certificate of status, and you can't get a clean one with overdue returns.
- Dissolution risk: registries can dissolve or strike off corporations that stop filing. Reviving one costs more than filing would have: $330 in Ontario and $250 federally.
- Late fees: some provinces charge more for late filing; Saskatchewan's return goes from $60 to $110.
- Accurate public record: directors who have left remain listed, and legal notices go to the wrong address.
How to file your annual return
Step 1: Find your anniversary date and corporation number
The anniversary date is the date on your certificate of incorporation (or amalgamation or continuance). You'll also need your corporation number and, for online filing, your registry account or company key.
Step 2: Confirm the information
Check the registered office, directors and officers. Federal corporations also confirm their individuals-with-significant-control information. If anything changed during the year, file the notice of change as well, or first if your registry requires it.
Step 3: File online and pay
File through your registry's online system and pay the fee. In Alberta, the return goes through a registry agent or authorized service provider.
Step 4: Keep the confirmation
Save the filing confirmation in your minute book. It's your proof of filing if a bank or buyer asks.
Common annual return mistakes
- Thinking the T2 counts: the tax return and the annual return are different filings to different agencies.
- Missing extra-provincial returns: a corporation registered in three provinces may owe three or four returns a year.
- Out-of-date directors: report director changes when they happen, not just at annual return time.
- Losing access credentials: keep registry logins and company keys with the minute book so filing doesn't stall when staff change.
Prefer not to track deadlines yourself? We can file your annual return for you.
Frequently Asked Questions
Is there a fee to file an annual return in Ontario?
No. Ontario annual returns are free and are filed through the Ontario Business Registry within 6 months after your fiscal year-end.
How much is the federal annual return?
$12 filed online with Corporations Canada, due within 60 days after the anniversary, together with your individuals-with-significant-control information.
What happens if I don't file my annual return?
The corporation falls out of good standing and can eventually be dissolved. Reviving it costs more than filing and may require catching up every missed return.
Is the annual return the same as a corporate tax return?
No. The annual return goes to the corporate registry; the T2 tax return goes to the CRA within six months of your fiscal year-end.
When is my annual return due?
It depends on the jurisdiction: in Ontario it's within 6 months after your fiscal year-end; elsewhere it's tied to your anniversary date: within 60 days after it federally, within 2 months in BC, and in the anniversary month in Alberta and Nova Scotia.
Do I file an annual return in every province where I'm registered?
Generally yes. Each province where you're registered extra-provincially has its own annual filing, with its own fee and deadline.
Sources: Ontario fees, O. Reg. 400/21, Corporations Canada annual return, BC incorporated companies, Alberta registry agent catalogue, ISC fees, Nova Scotia RJSC, Service New Brunswick fees. Checked October 2026.
Watch: the video guide
Annual Corporate Return vs Annual Tax Return
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T2 corporate tax return: every resident corporation files, even with no tax owing. Six-month deadline, balance-due day, late penalties, GIFI and e-filing.
What a unanimous shareholder agreement is under the OBCA and CBCA, how it shifts directors' powers and liabilities, typical clauses, and when you need one.
What a corporate minute book must contain in Ontario and federally: articles, by-laws, minutes, registers incl. ISC, where to keep it and who sees it.