File Your Federal (CBCA) Annual Return
Every CBCA corporation must file an Annual Return (Form 22) with Corporations Canada within 60 days of the anniversary of incorporation under CBCA s.263. Confirms whether the corporation is distributing, the number of shareholders, and that the corporate information remains current.
$49.99 CAD + applicable tax + Corporations Canada filing fee. Filed within 2 business days.
Your Corporation
The federal corporation filing the Annual Return.
File your federal annual return with Corporations Canada
Every corporation incorporated, amalgamated or continued under the Canada Business Corporations Act (CBCA) must file an annual return with Corporations Canada each year, whether or not it was active. Korporex prepares and files the return for you. You tell us about the corporation and confirm whether the information on the public record is still current, and we submit the return to Corporations Canada. For the full picture of federal and Ontario annual filings, read our guide to corporate annual returns in Canada.
Who this service is for
- Federal (CBCA) business corporations whose filing window has opened after their anniversary date.
- Holding companies and inactive corporations, which must file the return like any other corporation.
- Corporations whose return shows as overdue in Corporations Canada's public database.
What we file and what you confirm
We prepare the annual return and file it with Corporations Canada. The return reflects the corporation's situation on its anniversary date, including whether it is a distributing corporation (one that has offered its securities to the public) or a non-distributing corporation, as almost every small private corporation is. Since January 22, 2024, information on the corporation's individuals with significant control (ISC) is filed at the same time as the annual return.
If the registered office, the directors or the officers have changed since the last filing, you tell us in the form. Under the CBCA, a change of directors or of a director's address and a change of registered office address are each reported to Corporations Canada within 15 days by a separate notice of change.
What you need
- The corporation's legal name and its federal corporation number.
- Its anniversary date (the date of incorporation, amalgamation or continuance) and its fiscal year-end.
- Whether it is distributing or non-distributing, and the approximate number of shareholders.
- The date of the last annual meeting of shareholders, or of the written resolutions signed in its place.
- An up-to-date register of individuals with significant control.
Deadline and government fee
The federal annual return is due within the 60 days following the anniversary date, and it cannot be filed before the anniversary date. The Corporations Canada fee is $12 for an online filing. Once the window passes, the corporation's filings show as overdue in the public database. The CBCA allows dissolution after one year of non-filing; Corporations Canada's policy is to dissolve after two years without a return, following a final notice that gives an additional 120 days to file. Because the return asks for the date of the last annual meeting, many corporations prepare their federal annual resolutions first.
Federal annual return: common questions
Is the federal annual return the same as the corporate tax return?+
No. The annual return is a corporate law filing with Corporations Canada that confirms the corporation's information on the public record. The T2 Corporation Income Tax Return is a separate filing with the Canada Revenue Agency, with its own deadline. Filing one does not satisfy the other, so a corporation that is up to date with the CRA can still have overdue annual returns.
Can the federal annual return be filed early?+
No. Corporations Canada requires the information on the annual return to reflect the corporation's situation on its anniversary date. The filing window opens on the anniversary of incorporation, amalgamation or continuance and stays open for the 60 days that follow. A return submitted before the anniversary date is not accepted for that year.
What is the government fee for the federal annual return?+
Corporations Canada charges $12 for an annual return filed online. Each overdue year is a separate return with its own fee. The government fee is separate from the Korporex service fee and is not the same as the fee for any notice of change or other filing the corporation may also need.
Does the annual return update our directors or registered office?+
Not on its own. Under the CBCA, a change in the directors or in a director's address, and a change of registered office address, are each reported to Corporations Canada within 15 days by a separate notice. When those notices are current, the annual return mainly confirms what is already on file.
What happens if the federal annual return is not filed?+
The corporation's filings show as overdue in Corporations Canada's public database, and it cannot obtain a certificate of compliance while they are overdue. The CBCA allows dissolution after one year of non-filing. Corporations Canada's policy is to dissolve after two years without a return, after a final notice giving an additional 120 days to file.
Korporex is not a law firm and does not provide legal advice. This page is general information about the federal annual return filing; for advice on your specific situation, consult a lawyer or accountant.
Learn before you file
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