--- title: "Corporate Annual Return: BC vs Federal Deadlines" url: https://www.everstonecpa.com/blog/corporate-annual-return-bc-vs-federal description: "The annual return is not the T2 and runs on its own clock. Federal and B.C. deadlines compared, what happens if you miss one. See how to track both." type: guide updated: 2026-10-12 summary: "The corporate annual return is a filing with the registry that incorporated your company — Corporations Canada or BC Registries — confirming directors and addresses. It is not the T2 income tax return. A federal return is due within 60 days of the anniversary date; a BC annual report within two months." faq_count: 6 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [Blog](https://www.everstonecpa.com/blog) Corporate Annual Return: BC vs Federal Compliance # The corporate annual return: *the registry filing that is not your T2* By EverStone CPA · Updated September 2026 · 7 min read **Quick answer:** The corporate annual return is a filing with the registry that incorporated your company — Corporations Canada or BC Registries — confirming directors and addresses. It is not the T2 income tax return. A federal return is due within 60 days of the anniversary date; a BC annual report within two months. Two registry clocks, and neither one is your T2. **Rather have a CPA handle this?** A CPA at EverStone replies with a straight answer and a fixed fee for your situation. [Get My Fixed Quote →](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form) ## Key takeaways - The annual return is a **corporate registry** filing. It is completely separate from the T2 corporate income tax return you file with the CRA. - Federal (CBCA): due within 60 days following the anniversary date of incorporation, amalgamation or continuance. The online filing fee is $12. - British Columbia: an annual report is due within two months of the anniversary date, with a fee of $43.39. - Federal policy is to dissolve a corporation after two years of non-filing, although the law permits it after one. - A BC company may be dissolved if it does not file an annual report for two consecutive years. If you take one thing from this page, take this: the **corporate annual return is not your tax return**. Owners confuse the two constantly — both are annual, mandatory and called a “return.” But they go to different governments for different reasons, and only one can end with your company ceasing to exist. **Two different filings, two different bodies.** The **T2 corporate income tax return** goes to the Canada Revenue Agency and reports income and tax. The **annual return** (federal) or **annual report** (British Columbia) goes to the corporate registry that created your company and confirms it is still active, who its directors are, and where its records office is. Filing one does not file the other. Your accountant filing a T2 does not keep your company in good standing at the registry. ## What the annual return actually does The registry maintains the public record of your corporation: its legal name, registered and records office addresses, and its directors. The annual return is how you confirm that record is still accurate. There is no financial information on it and no tax to pay — only a filing fee. It is a housekeeping filing. It is also the filing that keeps your corporation legally in existence, which makes it one of the highest-consequence pieces of paperwork a small company handles all year. **Annual returns slipping?** We track the registry deadline with your T2 so the company stays in good standing, at a fee quoted in writing. [Get a corporate tax quote](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form). [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form) ## Federal corporations (CBCA) Every corporation governed by the *Canada Business Corporations Act* must file an annual return with Corporations Canada within **60 days following its anniversary date** — the date the corporation was incorporated, amalgamated or continued under the Act. The fee to file online is **$12**. Since 22 January 2024, CBCA corporations also file information on individuals with significant control (ISCs) with the annual return, and a corporation key is required to file. If you do not file, the corporation shows as overdue in the public database of federal corporations and cannot obtain a Certificate of Compliance, which lenders, landlords and buyers ask for at the worst moment. ## British Columbia companies A company incorporated in BC must file an **annual report** each year within **two months of the anniversary date** of its incorporation, amalgamation, extraprovincial registration or continuation into BC. The fee is **$43.39**, filed through Corporate Online using the access code on your annual report reminder. The BC annual report is separate again from holding an annual general meeting, which the *Business Corporations Act* requires and which can now be held fully or partially electronically. Not sure how this applies to you? Every corporation is different. Send an enquiry for a straight answer and a fixed quote. [Send an Enquiry →](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form) [See fixed fees](https://www.everstonecpa.com/pricing) ## What happens if you do not file This is the part worth internalising. - **Federal:** the law allows Corporations Canada to dissolve a corporation after one year of non-filing, but its stated policy is to dissolve only after two years. Before dissolution, a final notice gives a further 120 days to file. - **British Columbia:** a corporation may be dissolved if it does not file an annual report for two consecutive years, or fails to file another return, notice or document required by the Act. Administrative dissolution is not a warning; it ends the company as a legal person. Bank accounts, contracts, licences and property in the corporate name all become problems at once. BC offers full restoration, commonly used by companies that kept doing business without realizing they were dissolved for not filing annual reports for two consecutive years. It is paperwork you would rather not fund. ## Keeping both straight The simplest system is to anchor each filing to its own trigger date. The registry filing keys off your **anniversary of incorporation**. The tax filing keys off your **fiscal year end**, which is often a different date entirely. See [choosing a corporate fiscal year end](https://www.everstonecpa.com/blog/corporate-fiscal-year-end-canada-how-to-choose) and the [T2 filing deadline](https://www.everstonecpa.com/t2-deadline). Put both in the same calendar, labelled clearly, and check that registry reminder emails go to an address someone actually reads. If you are choosing where to incorporate in the first place, the ongoing filing obligations differ — that comparison is in [federal versus provincial incorporation](https://www.everstonecpa.com/blog/incorporating-federally-vs-provincially-canada). And if you are winding a company down deliberately, do it properly rather than by simply not filing: see [dissolving a corporation](https://www.everstonecpa.com/blog/dissolving-a-corporation-canada). ## The bottom line Two filings, two deadlines, two authorities. The T2 protects you from tax penalties; the annual return protects the existence of the company itself. Both belong in the calendar, and neither substitutes for the other. Sources - [Corporations Canada — Annual return, business corporations](https://ised-isde.canada.ca/site/corporations-canada/en/annual-return-business-corporations) - [Corporations Canada — Policy on annual filings (CBCA)](https://ised-isde.canada.ca/site/corporations-canada/en/business-corporations/policy-annual-filings-canada-business-corporations-act) - [Province of British Columbia — Incorporated companies](https://www2.gov.bc.ca/gov/content/employment-business/business/managing-a-business/permits-licences/businesses-incorporated-companies/incorporated-companies) This article is general information for Canadian business owners and is current as of July 2026. It is not tax, legal or accounting advice, and it does not create a client relationship. Tax rules change and your situation is unique, so please [speak with a CPA](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form) before acting on anything here. About this article **EverStone CPA** Prepared and reviewed by a CPA at EverStone CPA, serving businesses in BC, Alberta, Ontario and Manitoba. [About the firm →](https://www.everstonecpa.com/about) · [Send an enquiry →](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form) ### Keep reading [Dissolving a corporation →](https://www.everstonecpa.com/blog/dissolving-a-corporation-canada) [Federal vs provincial incorporation →](https://www.everstonecpa.com/blog/incorporating-federally-vs-provincially-canada) [Just incorporated? Checklist →](https://www.everstonecpa.com/blog/just-incorporated-now-what-canada-checklist) [Amalgamation vs winding up →](https://www.everstonecpa.com/blog/amalgamation-vs-wind-up-canada)[Moving a corporation to BC →](https://www.everstonecpa.com/moving-corporation-to-bc)[Selling a Rental: Recapture Is the Bill People Forget →](https://www.everstonecpa.com/blog/selling-a-rental-property-canada-tax)[T2 corporate tax return preparation →](https://www.everstonecpa.com/corporate-tax-return-t2)[How to File a T2 Return: The Six Steps, in Order →](https://www.everstonecpa.com/blog/how-to-file-t2-return-canada) ## Sources The filing windows, fees and consequences described here come from the following. Federal and BC requirements are set separately and can change independently. - [Corporations Canada — federal corporations](https://ised-isde.canada.ca/site/corporations-canada/en) - [Province of BC — Incorporated companies and annual reports](https://www2.gov.bc.ca/gov/content/employment-business/business/managing-a-business/permits-licences/businesses-incorporated-companies/incorporated-companies) - [Justice Canada — Canada Business Corporations Act](https://laws-lois.justice.gc.ca/eng/acts/C-44/) General information, not advice. [Have a CPA confirm it for your situation](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form) FAQ ## Frequently asked questions about corporate Annual Return: BC vs Federal **Is the corporate annual return the same as the T2 tax return?** No. The annual return is a corporate registry filing that confirms your directors and addresses, made with Corporations Canada or BC Registries. The T2 is the corporate income tax return filed with the Canada Revenue Agency. Filing one does not satisfy the other. **When is a federal annual return due?** A corporation under the Canada Business Corporations Act must file its annual return within 60 days following its anniversary date, which is the date it was incorporated, amalgamated or continued under the Act. The online filing fee is $12. **When is a BC annual report due?** An incorporated BC company must file an annual report each year within two months of the anniversary date of its incorporation, amalgamation, extraprovincial registration or continuation into British Columbia. The fee is $43.39 and it is filed through Corporate Online. **Can my company really be dissolved for missing it?** Yes. Federally, the law allows dissolution after one year of non-filing, though the stated policy is to dissolve only after two years, with a final notice giving a further 120 days. In British Columbia, a corporation may be dissolved if it fails to file an annual report for two consecutive years. **What happens to a company that was dissolved for not filing?** Usually it can be restored. British Columbia offers full restoration, commonly used by companies that carried on business unaware they had been dissolved for missing annual reports for two consecutive years, and limited restoration where only specific transactions need completing. **Does my accountant file the annual return for me?** Not automatically. Preparing the T2 is a tax engagement and excludes registry filings unless specifically agreed. Confirm in writing who files the annual return, because assuming someone else is handling it is how most dissolutions start. ## Not sure whether your registry filings are current? Tell us where the company is incorporated and its year-end. A CPA replies by email within one business day with what is due and a fixed fee. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form)[Book a Paid Advice Call](https://www.everstonecpa.com/advice-call) ## Have a question about this? Ask it free through [the quick-question form](https://www.everstonecpa.com/quick-question) and a CPA replies by email within one business day. For something that needs a proper look, a one-off **Advice Call** is a paid 45-minute session with a Chartered Professional Accountant: $225 plus GST, booked by email with a secure payment link. It is credited against your first invoice if you become a client within 60 days. Looking for an accountant to take this on rather than an answer? [Send an enquiry](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form). [Ask a Free Question](https://www.everstonecpa.com/quick-question) [Book a Paid Advice Call](https://www.everstonecpa.com/advice-call) Email info@everstonecpa.com ★★★★★ “…He is very knowledgeable and has saved me tons in taxes by restructuring my group of companies — the best accountant I've worked with in the last 10 years, after switching from three different firms.” Matt Hildebrandt · Google review **Run your own numbers with the free calculators:** [GST/HST calculator](https://www.everstonecpa.com/gst-hst-calculator) · [test whether incorporating pays](https://www.everstonecpa.com/incorporation-calculator) · [verify your payroll deductions](https://www.everstonecpa.com/payroll-deduction-calculator) [← Construction holdbacks: when they become income and when the GST/HST is due](https://www.everstonecpa.com/blog/construction-holdbacks-accounting-canada) [Choosing your corporate year-end: and changing it later →](https://www.everstonecpa.com/blog/corporate-fiscal-year-end-canada-how-to-choose) More on this subject: [our corporate tax hub](https://www.everstonecpa.com/corporate-tax-hub). --- Source: https://www.everstonecpa.com/blog/corporate-annual-return-bc-vs-federal Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online