Federal T2 No Longer Required To Be Filed with CT23

Information Notice 6002
Published: March 2002
Content last reviewed: September 2012
ISBN: 0-7794-2998-2 (Print)

Publication Archived

Notice to the reader: Effective January 1, 2009, the Canada Revenue Agency (CRA) administers Ontario's corporate income tax, capital tax, corporate minimum tax, and the special additional tax on life insurers.

As a result, the Corporations Tax Act provisions described on this page and in other publications are only applicable to taxation years ending December 31, 2008 and prior.

For taxation years beginning January 1, 2009, the Taxation Act rules apply.

This publication was archived and kept for historical purposes. Use caution when you refer to it, since it reflects the law in force at the time it was released and may no longer apply.

About this Notice

This Notice is a reminder of the simplification of tax filing procedures announced in the 2001 Ontario Budget.


Previously, the federal T2 and related schedules were to be provided with the CT23 Corporations Tax and Annual Return.

No T2 Required

For taxation years ending after 2000, corporations filing their Ontario corporate tax return will no longer be required to file a copy of their federal T2 return and related schedules, provided the federal documents have been filed with the Canada Revenue Agency (CRA).

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