Ontario corporation annual return deadline: fiscal year-end or anniversary?

Use the taxation year-end

Ontario's official annual-return notice sets a six-month period after the corporation's taxation year-end for the corporations it covers. The filing is made through the Ontario Business Registry or another permitted filing channel. This is not the federal Corporations Canada anniversary schedule.

For an ordinary corporation with a December 31 taxation year-end, the six-month date is June 30 of the next year. A June 30 year-end gives a December 31 date. Confirm your corporation's registry record and any specific notice rather than copying an example.

A T2 receipt is not an Ontario registry receipt

Your accountant may prepare the income tax return while someone else handles corporate registry information. Ask whether the engagement includes the annual return, which taxation year is being reported, and how you will receive proof of filing.

• Confirm the corporation and applicable taxation year-end.
• Identify the person responsible for the registry submission.
• Review the corporate information required by the current filing process.
• Use the authorized access process, without sharing company keys in ordinary calendar notes.
• Save the registry acknowledgement separately from the T2 confirmation.

What the calendar helps you track

For an Ontario corporation, select the Ontario annual-return option and the correct fiscal year-end. Compliance Calendar now calculates this entry from that year-end; changing the incorporation anniversary does not move it. Keep the registry receipt against the filing task and leave unresolved questions in the notes.

The calendar does not submit the annual return, update the registry or determine whether a special situation changes your obligations. If a notice or an adviser gives you a different date, investigate the year-end and filing requirement before relying on a reminder.