Where to send your corporate income tax return (T2 & CO-17)?

Every year in Canada, one question comes up frequently among entrepreneurs: where should you send your corporate tax documents? Whether you need to file your T2 form with the Canada Revenue Agency (CRA) or your CO-17 with Revenu Québec, the rules have changed significantly in recent years.

Since 2024, most incorporated businesses across Canada must file their tax returns electronically, using certified tax software. Paper filing has become the exception, allowed only in very specific cases. This shift is intended to simplify the process, reduce errors, and improve turnaround times for both federal and provincial submissions.

In this article, we explain how to file your T2 or CO-17 return, when mailing is still permitted, and what each business type needs to know to stay compliant. Whether you're a Canadian-controlled private corporation (CCPC), an inactive company, or a newly incorporated business, this guide will help you meet your corporate tax obligations and avoid common filing errors.

Where do I send my T2 business tax return in Canada?

Since 2024, the Canada Revenue Agency (CRA) requires all resident corporations to submit their T2 filings online, regardless of the company’s size, income, or tax situation. This modernization initiative aims to simplify the corporate tax process and accelerate review times nationwide.

💻 Mandatory electronic transmission

To file your T2 return, you must use CRA-approved tax software. This rule applies to nearly all corporations in Canada, including Canadian-controlled private corporations (CCPCs), inactive companies, and newly formed businesses.

Electronic filing is now the only accepted method, unless your corporation qualifies for a statutory exception. If you fail to file your tax return electronically, your business may be subject to late filing penalties, even if no income tax is owed.

If you're not sure how to proceed, our T2 corporate tax return guide explains the full process in detail. In practice, In practice, you can submit your T2 in one of the following ways:

• Use CRA-certified tax software to electronically file your return;
• Work with a tax accountant or preparer who uses authorized tax software.

📦 What about mailing?

Sending your T2 by mail is no longer accepted in most cases.

Previously, corporations were allowed to submit paper versions of the T2 to a designated CRA tax centre. However, this option has been mostly discontinued, and is now limited to rare exceptions such as:

• Certain non-resident corporations;
• Companies undergoing liquidation or facing exceptional operational circumstances.

If you believe your corporation qualifies for a paper submission, it's important to consult the CRA Help Centre in advance. They will confirm whether your situation meets the criteria and provide the proper CRA postal address for delivery.

Where to send your Quebec business tax return (CO-17)?

In the province of Quebec, Revenu Quebec has also updated its procedures. Since January 1, 2024, the electronic filing of the Corporate Income Tax Return (CO-17) is now mandatory for all corporations, regardless of their gross income, activity level, or incorporation status.

💻 Mandatory Internet transmission

If you want to know more about this form, our CO-17 corporate tax return guide covers the full process. In practice, there are several ways to submit your CO-17 online:

• Use certified tax software approved by Revenu Quebec;
• File online through Impôtnet Quebec, available to eligible businesses;
• Work with a tax accountant who uses compliant preparation software.

This rule applies to inactive companies, newly formed corporations, and Canadian-controlled private corporations (CCPCs). The goal is to streamline filing, minimize mistakes, and help businesses meet their obligations on time.

Keep in mind that failure to complete your submission digitally could result in penalties, even if your company owes no tax.

📦 Can the CO-17 still be sent by mail?

As a general rule, no. Submitting your CO-17 by mail is no longer permitted, except in a few narrowly defined situations, including:

• Certain exempt entities, such as registered charities and specific government organizations;
• Returns prepared in foreign currencies;
• Or corporations that are not resident in the province.

If your company falls under one of these exceptions, you must first consult Revenu Quebec’s help centre to confirm whether paper filing is allowed. If approved, you may then mail your return to the designated tax services office, following the exact instructions provided on the official website.

Mailing address and transmission according to type of company

The way you submit your corporate filing, whether it's a T2 or a CO-17, may vary depending on the type of company and its tax situation. While electronic filing is now the default across Canada and Quebec, a few special circumstances still apply.

1. Resident and active companies (most cases)

All resident corporations in Canada must file a T2 return annually. If the business operates in Quebec, a CO-17 must also be filed. In these cases, electronic filing is mandatory, and no CRA mailing address or Revenu Quebec mailing address applies.

To comply with federal and provincial tax filing requirements, these companies must use:

• Corporation Internet Filing (Canada Revenue Agency);
• Impôtnet Quebec or compatible income tax preparation software (Revenu Quebec).

2. Inactive corporations

Even if a corporation has no business activity or income, it is still legally required to file its income tax and benefit return. This includes both the T2 and the CO-17 where applicable.

At T2inc.ca, we often see inactive companies neglecting to file their corporate income tax return, believing it unnecessary. However, as long as the business is legally registered, the requirement to file remains, and failing to do so may lead to avoidable tax penalties.

3. Canadian-controlled private corporations (CCPCs)

Canadian-controlled private corporations may qualify for various tax credits and small business incentives, but they are still required to file their corporate tax returns electronically. They are not exempt from online tax filing, except in specific, pre-approved situations.

4. Registered charities and special cases

Some registered charities, government entities, or corporations in liquidation may be allowed to mail their paper T2 or CO-17 return, provided they meet certain eligibility criteria.

If you believe your organization qualifies, be sure to consult the CRA Help Centre or Revenu Quebec directly. If approved, they will provide the correct mailing address for your return, and you will be instructed to mail it to one of the following tax centres or tax services offices listed on their official sites.

FAQ - what you need to know about filing your tax return

Where do I send my T2 return now that the CRA requires electronic filing?

As of 2024, you can no longer submit your T2 on paper in most situations. To comply with CRA guidelines, your corporation must now file online using certified tax software or via Corporation Internet Filing. Only a few non-resident companies or special cases are eligible for paper-based delivery, in which case a CRA postal address will be provided.

Can I still mail my CO-17 return to Quebec?

In general, no. Since January 1, 2024, all CO-17 returns must be filed electronically through Impôtnet Quebec or compatible income tax software. Mailing your CO-17 tax return is now only accepted for certain registered charities, government organizations, or returns filed in foreign currencies, and only if Revenu Quebec explicitly authorizes it.

Do all corporations have to file their returns electronically?

Yes. Starting in 2024, nearly all resident corporations, including inactive corporations, CCPCs, and newly incorporated businesses, must file their income tax and benefit return electronically. Paper returns are only accepted in rare, pre-approved cases.

What is the deadline for filing a business income tax return?

You must file your corporate tax return no later than six months after the end of your tax year. This deadline applies to both the T2 return (federal) and the CO-17 return (Quebec), depending on where your business is registered.

Which forms must be filed with a corporate income tax return?

Along with your T2 or CO-17, you’ll need to include:

• Form T2 (Canada) and/or CO-17 (Quebec),
• relevant tax schedules,
• your financial statements, including the balance sheet (schedule 100) and the income statement (schedule 125),
• your federal business number and/or NEQ.

Does an inactive corporation have to file a return?

Yes. Even without revenue, an inactive corporation must file its T2 corporate income tax return, and its CO-17 return if it is registered in Quebec. Failing to do so may result in tax penalties, even if your business owes no tax.

File your corporate tax return without errors

The process of submitting a corporate income tax return in Canada has changed significantly. Whether you're filing a T2 return with the Canada Revenue Agency (CRA) or a CO-17 return with Revenu Quebec, one rule is now clear: electronic filing is mandatory for nearly all corporations, including inactive businesses and Canadian-controlled private corporations (CCPCs).

Failing to comply with this requirement can lead to processing delays or penalties, even when no taxes are owed. That's why it's crucial to stay up to date, use certified tools, or work with a tax advisor who understands both federal and Quebec requirements.

At T2inc.ca, our tax experts help hundreds of Canadian SMEs each year to file their T2 and CO-17 tax returns accurately and on time. Avoid costly errors, save valuable time, and ensure full compliance: let our experts take care of your next corporate tax season.