What an annual return actually is, how the rules differ federally and by province, what it costs in 2026, and how to file without missing your deadline.
An annual return is a yearly filing every active Canadian corporation must submit to its corporate registry (federal or provincial), confirming details like directors, registered office, and share structure. It is not your tax return; it’s filed separately from anything you submit to the CRA. Miss it and your corporation risks being struck from the registry and administratively dissolved.
Costs range from $0 (Ontario) to over $200/year (Quebec, once you include the enterprise registration tax), and MD Legals can handle annual return filing in Canada for you if you’d rather not track deadlines across jurisdictions yourself.
Federal and provincial filings, tracked and handled for you.
This guide covers what an annual return actually is, how the rules differ federally and by province, what it costs in 2026, and how to file without missing your deadline.
What Is an Annual Return, and Why Does Everyone Confuse It With Taxes?
This is the single most common point of confusion for new business owners, so it’s worth being direct about it: your annual return and your corporate income tax return (T2) are two completely different filings, to two different authorities, with two different purposes.
| Annual Return | T2 Corporate Tax Return | |
|---|---|---|
| Filed with | Corporations Canada or your provincial registry | Canada Revenue Agency (CRA) |
| Purpose | Confirms the corporation is still active and its details are current | Reports income and calculates tax owed |
| Required even with no income? | Yes | Yes |
| Due date | Anniversary-based (most jurisdictions) or fiscal-year-based (Ontario) | Within 6 months of fiscal year-end |
| Consequence of missing it | Corporation can be struck off and administratively dissolved | Penalties, interest, and eventually enforcement action |
An annual return simply confirms your directors, registered office address, and (for federal corporations) your Individuals with Significant Control (ISC) information are accurate. It does not report income, and filing it does not satisfy any CRA obligation, and vice versa. You need to do both, every year, regardless of whether the corporation earned a dollar.
Federal vs. Provincial: Deadlines and Rules
The rules differ meaningfully depending on where you’re incorporated.
- Federal corporations (CBCA): File within 60 days of your corporation’s anniversary date (the date of incorporation, amalgamation, or continuance). Since January 22, 2024, federal corporations must also file their Individuals with Significant Control (ISC) information at the same time as the annual return.
- Ontario: Uses a different model entirely. Instead of an anniversary date, Ontario ties the annual return to your fiscal year-end, filed through the Ontario Business Registry. There is no government fee.
- Alberta, British Columbia, Manitoba, and most other provinces: Generally anniversary-date based, similar to the federal model, filed through the provincial corporate registry or an authorized registry agent.
- Quebec: Requires an annual updating declaration through the Registraire des entreprises, plus a separate annual enterprise registration fee collected through Revenu Québec, which makes Quebec’s total annual cost noticeably higher than most other jurisdictions.
If you’re incorporated in one province but operate in others, you may also owe extra-provincial annual filings in each of those provinces, on top of your home jurisdiction’s filing.
What It Actually Costs in 2026
Most guides quote one number and move on. Here’s the real picture across jurisdictions.
| Jurisdiction | Government filing fee | Notes |
|---|---|---|
| Federal (CBCA) | $12/year online, $40 by mail or email | Includes ISC filing at no extra charge |
| Ontario | $0 | No government fee since 2016; filed with the Ontario Business Registry |
| Alberta | Approx. $50 government fee, $70 to $90 all-in through a registry agent | Must be filed through an authorized service provider, not directly with the government |
| British Columbia | $43.39, plus a small BC Online service fee (roughly $45 total) | Due within 2 months of your anniversary date |
| Manitoba | $65 | Anniversary-date based |
| Quebec | $106 annual update fee, plus a separate enterprise registration fee of roughly $100/year | The most expensive jurisdiction for ongoing filings |
Numbers change year to year and vary slightly by provider, so confirm the current fee before you file. The broader pattern is worth noting regardless: if you’re choosing where to incorporate partly on ongoing cost, Ontario and federal incorporation carry the lowest annual filing burden, while Quebec carries the highest.
If you use a registry agent or filing service instead of filing directly, expect an additional service fee on top of the government charge in every jurisdiction except Ontario’s free filing (a service provider can still charge a fee to handle it for you, even though the government itself doesn’t).
How to File Your Annual Return
The general process is similar across jurisdictions, with details varying by registry:
- Confirm your filing window. Check your anniversary date (or fiscal year-end for Ontario) and file within the required window — 60 days federally, 2 months in BC, and similar short windows elsewhere.
- Gather current corporate information. Registered office and records office addresses, current directors and officers, and for federal corporations, your ISC information.
- File through the correct portal. Federal filings go through the Corporations Canada online filing centre. Provincial filings go through your province’s business registry, in several provinces (including Alberta) only through an authorized registry agent, not directly with the government.
- Pay the applicable fee, if any.
- Save your confirmation. Keep the filing confirmation in your corporate minute book alongside your other annual records.
If you manage corporations in multiple jurisdictions, or simply don’t want to track separate deadlines and portals for each one, this is one of the more common tasks business owners hand off entirely. MD Legals can manage annual filings across provinces and federally as part of ongoing corporate maintenance.
What Happens If You Miss the Deadline
Consequences vary slightly by jurisdiction, but the pattern is consistent:
- Loss of good standing. Your corporation is no longer considered compliant, which can affect financing, contracts, and due diligence in a sale.
- Administrative dissolution. Most jurisdictions will eventually strike a corporation from the registry and dissolve it if the annual return goes unfiled for an extended period (federally, this can follow two consecutive years of non-filing).
- Revival costs. Reviving a dissolved corporation is possible in most jurisdictions but typically costs more, and takes longer, than simply filing the annual return on time would have.
None of this affects your CRA obligations separately. A dissolved corporation can still owe unfiled T2 returns, and CRA penalties accrue independently of your registry status.
Common Mistakes
- Assuming your accountant’s tax filing covers it. A T2 filing does not satisfy your annual return obligation, and vice versa.
- Missing the window because deadlines aren’t calendar-based. Most jurisdictions tie the deadline to your anniversary date, not January 1, so a generic reminder for “tax season” won’t catch it.
- Not updating director or address changes as they happen. Some jurisdictions require separate filings for changes, rather than letting the next annual return catch up automatically.
- Assuming an inactive corporation is exempt. Corporations with zero activity still have to file, every year, until formally dissolved. This applies just as much to a holding company sitting quietly with no transactions as it does to an active operating business.
- Filing in the wrong jurisdiction. If you operate in a province other than where you’re incorporated, you may owe an extra-provincial filing there too, separate from your home jurisdiction’s return.
Frequently Asked Questions
Is an annual return the same as a tax return?
No. The annual return is filed with your corporate registry (federal or provincial) to confirm your corporation’s basic details are current. Your T2 tax return is filed separately with the CRA to report income. Both are mandatory, and neither substitutes for the other.
Do I need to file an annual return if my corporation had no income?
Yes. Every active corporation must file its annual return regardless of activity or income level, until it’s formally dissolved.
What happens if I never file my annual return?
Your corporation can eventually be administratively dissolved by the registry. This is separate from, and in addition to, any consequences of not filing your T2 tax return.
How much does an annual return cost in Canada?
It depends on jurisdiction. Federal filings are $12/year online. Ontario charges no government fee. Provincial fees generally range from about $45 to $65, with Quebec’s combined annual update and enterprise registration cost running noticeably higher, around $200 total.
Can I file my annual return myself, or do I need an agent?
In most jurisdictions you can file directly with the government online. Alberta is a notable exception: annual returns there must go through an authorized registry agent rather than being filed directly.
Does filing an annual return also cover my CRA filings?
No. The annual return and your CRA obligations (T2 return, GST/HST, payroll) are entirely separate systems. Filing one does not affect the other.
Stay on Top of It
Between anniversary dates, fiscal-year exceptions, and jurisdiction-specific portals, tracking annual returns across even a couple of corporations gets complicated fast. If you’d rather have someone else own the deadlines, MD Legals handles annual return filings alongside incorporation and minute book maintenance. If you’re also weighing whether a holding company makes sense for surplus cash sitting in your operating business, keep in mind that a HoldCo is its own corporation with its own annual return to track, on top of your operating company’s.
This guide is for general informational purposes and isn’t a substitute for advice from a lawyer or accountant familiar with your specific situation. Government fees change periodically; confirm the current amount with your registry before filing.