--- title: "Corporate Tax Accountant Burlington | T2 Returns, Fixed Fee" url: https://www.everstonecpa.com/corporate-tax-accountant-burlington description: "Corporate tax accountant for Burlington companies: the T2 with Ontario schedules, instalments and the registry annual return, online. Get a fixed quote." updated: 2026-10-16 publisher: EverStone CPA Inc. (Chartered Professional Accountant firm, Abbotsford, BC) service_area: British Columbia, Alberta, Ontario and Manitoba --- [Home](https://www.everstonecpa.com/) [Corporate tax](https://www.everstonecpa.com/tax-services) Burlington Corporate tax · Burlington # Corporate tax accountant for *Burlington* corporations Ontario collects its corporate income tax through the federal return, so a Burlington company files one T2 carrying both layers — then a separate registry return on its own deadline. EverStone prepares both remotely. See the [Ontario tax reference](https://www.everstonecpa.com/ontario-tax-facts) or the [Burlington practice](https://www.everstonecpa.com/accountant-burlington). [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) **Quick answer:** A Burlington corporation reports Ontario tax inside the same T2 it files federally, at combined rates of 11.2% and 26.5% (the small-business rate fell from 12.2% on 1 July 2026). It then files a separate annual return with the Ontario Business Registry. EverStone prepares the corporate return remotely at a fixed fee. For a one-owner Burlington company, monthly bookkeeping, payroll and the year-end T2 with statements generally come to $450–$650 a month. The year-end covers the T2 with Schedule 1 and Schedule 50, the CCA schedule, the small business deduction, T4 or T5 slips for the owner’s pay, and the instalments for the year ahead. The 1 July 2026 cut moved Ontario’s two rates further apart. ## One return, two layers of tax Ontario has the CRA collect its corporate income tax, so a Burlington corporation files a single T2 that carries both the federal and the provincial charge. Combined, active business income eligible for the [small business deduction](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012.html) is taxed at 11.2% on a $500,000 business limit. That is 9% federal plus Ontario’s 2.2% lower rate for days after 30 June 2026, and 12.2% before that date. A taxation year that straddles 1 July is prorated by days, so a calendar-2026 year-end blends to roughly 11.7% combined. General income — profit above the business limit, or income that is not active business income — is taxed at 26.5%, being 15% federal plus Ontario’s 11.5% general rate. The July cut widened the gap between the two bands to 15.3 points. For a growing Burlington manufacturer, engineering firm or contractor approaching the limit, that spread is the number to plan against, because every dollar kept inside the lower band is worth more than it was a year ago. ## Equipment, CCA and the year the deduction lands Burlington’s economic development office lists advanced manufacturing among the city’s key industries, with strengths in composites, aerospace, robotics and process engineering, and additive manufacturing. Companies in that kind of work buy machinery, tooling and computer equipment that is not deducted in full when it is bought. It is added to a [capital cost allowance class](https://www.everstonecpa.com/blog/capital-cost-allowance-cca-classes-canada) and claimed at that class’s rate, starting in the year the asset becomes available for use. Two consequences follow for the T2. First, the claim is discretionary: a corporation can claim less than the maximum in a year when its income is already inside the lower band, and keep the undepreciated balance for a year when the deduction protects more. Second, the date matters. A press delivered in the last week of the year but not commissioned until the next one may not be available for use at year-end, which moves the first claim. We review planned capital spending with the owner before the year closes, so the decision is made with the tax effect in view rather than discovered afterwards. ## HST instead of two sales taxes Ontario harmonized its provincial sales tax with the GST, so a single 13% HST covers both and is administered federally. The corporate consequence is cleaner than it looks. There is one registration, one return and — critically — the provincial component is recoverable as an [input tax credit](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022.html) in the same way the federal component is. No provincial sales tax ends up buried in the cost of a new machine or a fleet vehicle. Burlington companies that sell into the United States through the nearby border crossings, or to customers in provinces that still charge a separate provincial sales tax, meet the sales-tax rules from the other side: the rate charged depends on where the supply is made, not where the company sits. [Input tax credits](https://www.everstonecpa.com/blog/input-tax-credits-itc-canada-guide) covers what is recoverable and what records the CRA expects. ## Employer health tax: the rate is chosen before the exemption Ontario levies an employer health tax on remuneration, and it contains a feature that catches employers out. The rate is selected from the payroll bands using total Ontario remuneration *before* the exemption is deducted; only then is the exemption subtracted from the taxable base. Crossing a band boundary therefore raises the rate applied to everything, not just the excess. The exemption is $1,000,000, and no exemption is available where the employer or its associated group has more than $5,000,000 of annual Ontario payroll. Associated employers must file an allocation agreement to share the single exemption between them. For a Burlington company adding a shift or a second location, this is a cost to model before the hiring, not after, and it is deductible on the T2 once paid. ## Family groups and the shared business limit Halton has many owner-managed groups: an operating company, a holding company that owns the building or the equipment, perhaps a second operating company run by a spouse or an adult child. Where those corporations are associated, they share one $500,000 business limit and must allocate it between them on the T2. Get the allocation wrong and one company claims a deduction the group does not have. [Associated corporations](https://www.everstonecpa.com/blog/associated-corporations-small-business-deduction) explains how control and family relationships decide it. Dividends paid to family shareholders raise a separate question. Since the tax on split income was extended, a dividend to a spouse or adult child who does not work in the business can be taxed at the top marginal rate unless one of the excluded-share, labour-contribution or age-based exceptions applies. The analysis belongs before the dividend is declared. [Tax on split income](https://www.everstonecpa.com/blog/tosi-tax-on-split-income-canada) sets out the exceptions. ## The registry annual return is a separate filing An Ontario corporation’s annual return is filed through the Ontario Business Registry within six months of fiscal year-end. It is not part of the T2, it is not filed by the CRA, and missing it does not produce a tax assessment, which is precisely why it gets forgotten. It is a corporate-law filing that keeps the company in good standing and its registered information current. The consequences of neglect are administrative rather than fiscal until the day a lender, a buyer or a lawyer asks for a certificate of status. We diarise it against your year-end alongside the T2. ## Instalments once the corporation is profitable A Burlington corporation past its first profitable year generally moves onto [instalments](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-payments/paying-instalments.html), paying its combined federal and Ontario tax through the year rather than at filing. The base is built from prior-year figures, so a company coming off a large contract year keeps paying at that level into a quieter one unless the estimate is revised. The reverse is more common and more expensive: a fast-growing company pays instalments sized to a much smaller prior year, then meets a large balance and interest at filing. The balance is generally due before the return itself, so the cash question arrives ahead of the paperwork. [T2 deadlines and penalties](https://www.everstonecpa.com/blog/t2-deadline-penalties-canada) sets out the dates. ## Working with a CPA who has no Burlington office EverStone is a fully virtual, one-CPA firm serving BC, Alberta, Ontario and Manitoba. There is no Burlington office, no branch and no local staff. Ontario corporate tax is reported inside the federal return under rules that are identical wherever the preparer sits, and the return is transmitted electronically. The engagement runs entirely remotely: secure document upload, video calls booked around your schedule, and e-signature. What you give up is the ability to drop a box of paperwork at a reception desk. What you get is the same CPA on the file from the first question to the filed return. The nearest larger city page is [corporate tax in Hamilton](https://www.everstonecpa.com/corporate-tax-accountant-hamilton), and [accounting in Hamilton](https://www.everstonecpa.com/accountant-hamilton) covers the wider practice there. With a rate change mid-year, the year-end target matters more, and [a budget built from the operations](https://www.everstonecpa.com/budgeting-and-forecasting) fixes it before December. Other Burlington services: [small business accounting in Burlington](https://www.everstonecpa.com/accountant-burlington), [personal tax (T1) in Burlington](https://www.everstonecpa.com/personal-tax-accountant-burlington), [monthly bookkeeping in Burlington](https://www.everstonecpa.com/bookkeeping-burlington), [payroll in Burlington](https://www.everstonecpa.com/payroll-services-burlington), [GST/HST filing in Burlington](https://www.everstonecpa.com/gst-hst-filing-burlington), [year-end financial statements in Burlington](https://www.everstonecpa.com/financial-statements-burlington), [fractional CFO support in Burlington](https://www.everstonecpa.com/cfo-services-burlington), [trades and construction accounting in Burlington](https://www.everstonecpa.com/trades-accountant-burlington), [agency and studio accounting in Burlington](https://www.everstonecpa.com/agency-accountant-burlington). About this article **EverStone CPA** Written and reviewed by a Chartered Professional Accountant at EverStone CPA, a fully virtual firm preparing T2 returns and Ontario registry filings for Burlington corporations remotely. Updated October 2026 . [About the firm](https://www.everstonecpa.com/about) · [Send an enquiry](https://www.everstonecpa.com/book-online) ## Key T2 dates for a Burlington corporation Key T2 dates for a Burlington corporation Your fiscal year-end sets these dates, not the calendar year — for a business operating in Burlington, Ontario | Obligation | When it is due | | Balance owing | 3 months after fiscal year-end, for a CCPC claiming the small-business deduction | | [T2 return](https://www.everstonecpa.com/glossary) filing | 6 months after fiscal year-end | | Ontario Business Registry annual return | Within 6 months of fiscal year-end | | Instalments | Monthly or quarterly, where your corporation is required to pay them | | Sales tax where you operate | 13% HST, a single registration and a single return | Source: [All CRA deadlines](https://www.everstonecpa.com/cra-tax-deadlines). General information, not advice. In Burlington, EverStone also works with [trades](https://www.everstonecpa.com/trades-accountant-burlington) and [agencies](https://www.everstonecpa.com/agency-accountant-burlington). Common questions ## Burlington corporate tax questions **What is the corporate tax rate for a Burlington company?** Combined rates are 11.2% on active business income eligible for the small business deduction (9% federal plus 2.2% Ontario) for days after 30 June 2026 (12.2% before that date; a straddling year is prorated by days) and 26.5% on general income (15% federal plus 11.5% Ontario), on a $500,000 business limit. [Ask about your case →](https://www.everstonecpa.com/quick-question) **Does Ontario have a separate corporate tax return?** No. The CRA collects Ontario corporate income tax through the same T2, so there is one corporate income tax return. The separate Ontario filing is the annual return to the Ontario Business Registry, which is a corporate-law obligation rather than a tax return. **Can I choose how much CCA to claim on new equipment?** Yes. Capital cost allowance is a maximum, not a requirement. A Burlington company whose income is already inside the lower band can claim less and keep the undepreciated balance for a year when the deduction protects more income. The first claim starts in the year the asset becomes available for use. **Do associated companies share the $500,000 business limit?** Yes. Associated corporations share one business limit and allocate it between them on the T2, and they also share one employer health tax exemption. Family groups with an operating company and a holding company are the most common case. **Do you have a Burlington office?** No. EverStone serves Burlington corporations entirely remotely. Documents are exchanged securely online, returns are e-signed, and no office visit is required at any stage. **Is HST different from GST for my corporation?** It is the same tax administered federally, at 13% in Ontario rather than 5%. The provincial component is recoverable as an input tax credit in the same way as the federal component, so no provincial sales tax sits unrecovered inside your costs. **What does a corporate tax return cost in Burlington?** Burlington businesses pay the same published fees as everyone else. Standalone T2 work is priced after we review your enquiry, once the books are seen. For a one-owner company, bookkeeping, payroll and a year-end return with statements usually run $450 to $650 a month combined. [Published fees](https://www.everstonecpa.com/pricing). **Do you work with businesses outside Burlington itself?** Yes. Aldershot, Oakville, Waterdown, Hamilton and the rest of Halton are handled like Burlington itself, by video, phone, email and a secure upload link, on the same fixed fees. ## Related services and local guides More Burlington services, other cities, and the Ontario reference pages. [Bookkeeping for Burlington businesses Monthly bookkeeping for Burlington businesses — HST coding, inventory and job costs, and employer health tax accruals.](https://www.everstonecpa.com/bookkeeping-burlington) [New Corporation Setup Checklist A free checklist for a new Canadian corporation’s first ninety days, in dependency order: registration, CRA accounts, banking, books and deadlines.](https://www.everstonecpa.com/new-corporation-setup-checklist) [Direct deposit and CRA online mail: setting both up for your corporation CRA business mail now arrives online by default.](https://www.everstonecpa.com/blog/direct-deposit-and-cra-online-mail-business) [Charitable donations: giving personally versus giving through your corporation A personal donation gives a tax credit and a corporate donation gives a deduction.](https://www.everstonecpa.com/blog/charitable-donations-personal-vs-corporate) [Fractional CFO support for Burlington companies Part-time CFO support for Burlington manufacturers and technical firms — product margins, cash forecasting and lender reporting.](https://www.everstonecpa.com/cfo-services-burlington) [Corporate tax (T2) in Hamilton The same corporate tax engagement, serving Hamilton](https://www.everstonecpa.com/corporate-tax-accountant-hamilton) [Corporate tax (T2) in Toronto The same corporate tax engagement, serving Toronto](https://www.everstonecpa.com/corporate-tax-accountant-toronto) [Financial statements in Burlington Financial statements for Burlington businesses](https://www.everstonecpa.com/financial-statements-burlington) [GST/HST filing in Burlington GST/HST for Burlington businesses](https://www.everstonecpa.com/gst-hst-filing-burlington) [Payroll in Burlington Payroll for Burlington businesses](https://www.everstonecpa.com/payroll-services-burlington) [Corporate tax hub Every T2 guide in one place](https://www.everstonecpa.com/corporate-tax-hub) [T2 deadline calculator Find your filing and payment dates](https://www.everstonecpa.com/t2-deadline-calculator) [Accountants across Ontario Remote CPA service throughout Ontario](https://www.everstonecpa.com/accountant-ontario) [Ontario tax facts Current rates and thresholds for Ontario](https://www.everstonecpa.com/ontario-tax-facts) [Accounting for Burlington trades and contractors HST on progress billings, WSIB for owners, holdbacks and T5018 slips.](https://www.everstonecpa.com/trades-accountant-burlington) [Personal tax accountant in Burlington T1 preparation for Burlington incorporated owners: the Ontario surtax, the health premium and dividends.](https://www.everstonecpa.com/personal-tax-accountant-burlington) ## Who this is for, and who it is not For a Burlington corporation that wants the T2, the Ontario layers, the CCA decisions and the registry return handled by one CPA at a fee fixed first. Not for price-only shoppers, or anyone wanting an office to visit. The work is remote, on [published fees](https://www.everstonecpa.com/pricing). ## What happens when you get in touch A Burlington company starts in three steps. - **Email enquiry.** Tell us about the company, past filings and anything late, then get a written fixed fee with no obligation. - **CRA access.** [Authorization](https://www.everstonecpa.com/forms/aut-01) lets us read balances and notices directly; [a previous firm’s file](https://www.everstonecpa.com/switching-accountants) is requested that week. - **Caught up.** Books closed, late years filed oldest first, and [T2 and instalment dates](https://www.everstonecpa.com/t2-deadline) set for the year. [Send an enquiry](https://www.everstonecpa.com/book-online) or [ask a question](https://www.everstonecpa.com/quick-question). ## Incorporated in Burlington? Get the T2, the Ontario layers and the registry deadline handled by one CPA, at a fixed fee agreed up front. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) ★★★★★ “…We switched to him last year for both our personal and small-business taxes — responsive, knowledgeable and quick.” Heather Powers · Google review --- Source: https://www.everstonecpa.com/corporate-tax-accountant-burlington Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online