--- title: "Corporate Tax Services: T2, GST/HST, Incorporation Advice" url: https://www.everstonecpa.com/tax-services description: "T2 returns, GST/HST and PST filing, incorporation tax advice and CRA support for incorporated businesses in BC, Alberta, Ontario and Manitoba. Get a quote." type: service-or-info updated: 2026-10-08 summary: "Corporate tax covers the T2 return, sales tax filing, the planning that happens before the year closes, and dealing with the CRA when a letter arrives. Each is priced separately and quoted in writing after we review your enquiry, so you buy what you need rather than a bundle." faq_count: 5 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/) [Services](https://www.everstonecpa.com/services) Corporate tax services Corporate tax · GST/HST · CRA # Corporate tax services Updated 8 October 2026 Four things sit under corporate tax, and most businesses need three of them. Pick the one you came for. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form) [See published fees](https://www.everstonecpa.com/pricing) ★★★★★ Rated 5.0 on Google from 21 reviews · [Read them](https://www.everstonecpa.com/reviews) **Quick answer:** Corporate tax covers the T2 return, sales tax filing, the planning that happens before the year closes, and dealing with the CRA when a letter arrives. Each is priced separately and quoted in writing after we review your enquiry, so you buy what you need rather than a bundle. The BC business tax rate that applies to your corporation — the small business rate or the general rate — is settled in the return, and the current figures are on the [BC tax facts page](https://www.everstonecpa.com/bc-tax-facts). ## Corporate tax and incorporation advice: what the engagement covers The T2 is the filing. The work is the year-end that produces it. A set of books is closed and reconciled, adjusting entries are posted for depreciation, accruals and anything the bookkeeping could not decide on its own. The trial balance that results becomes both the financial statements and Schedules 100, 125 and 141 of the return. The same numbers, presented twice for two audiences. That is why having one person do the statements and the return removes a whole category of reconciliation work, and why splitting them across two firms tends to surface differences in the week the return is due. [Year-end financial statements](https://www.everstonecpa.com/financial-statement-preparation-canada) covers the statements side of the same job. Bookkeeping, payroll and GST filing are separate engagements, not because they are unrelated but because they run on their own cadence and are priced on their own terms. A corporation can buy the year-end alone and keep its books elsewhere; it is simply more work to close a year nobody has been maintaining. ## Two dates, and the second one is the expensive one A T2 return is due six months after the fiscal year-end. The balance owing is due sooner — generally two months after year-end, or three for a Canadian-controlled private corporation claiming the small business deduction. Owners routinely hear the six-month date and assume it covers both. It does not, and interest runs from the earlier one. Filing late costs more than paying late. The late-filing penalty is **5% of the balance owing plus 1% for each complete month the return is late**, up to twelve months. For a corporation that has already been charged the penalty in one of the three preceding years, it doubles to **10% plus 2% per month**. A return with nothing owing carries no late-filing penalty on that arithmetic, which is the one piece of good news, but a nil return still has to be filed. [The T2 deadline calculator](https://www.everstonecpa.com/t2-deadline-calculator) works out both dates from your year-end, and [the deadlines and penalties guide](https://www.everstonecpa.com/blog/t2-deadline-penalties-canada) sets out the detail. ## Instalments, and the year they begin A corporation generally has to pay tax by instalment once its net federal tax owing exceeds **$3,000** in the current year or in either of the two preceding years. Most corporations remit monthly; an eligible small CCPC with a clean compliance history may qualify to pay quarterly instead. The obligation tends to arrive without warning, because the year that triggers it is the year that went well, and the notice lands after the habit of paying once a year has set in. Underpaying is charged instalment interest at the CRA’s prescribed rate, which is reset quarterly, and a further penalty applies where that interest exceeds $1,000 for the year. Neither is deductible. [The instalment calculator](https://www.everstonecpa.com/tax-instalment-calculator) shows what a quarterly schedule looks like against your own numbers. ## What sets the fee Four things, none of them a clock: transaction volume, the condition the bookkeeping arrives in, how many filings the corporation actually has, and whether there is payroll. A single-shareholder consultancy with clean books, one GST registration and no employees is a different engagement from a trades company with subcontractors, holdbacks and a payroll account. Quoting them the same way would be wrong in one direction or the other. The number is fixed, given in writing after we review your enquiry, and agreed before any work starts. Questions through the year are part of it rather than a separate line. [Published fees](https://www.everstonecpa.com/pricing) shows where each service starts, and [the fee estimate](https://www.everstonecpa.com/fee-estimate) gets you a number without a call. ## The provincial layer is not the same everywhere The federal half of a corporate return looks much the same across the country. The provincial half does not, and neither does sales tax. A British Columbia corporation charges 5% GST and, if it sells taxable goods, registers separately for 7% PST — two registrations, two returns, two governments, and PST is generally not recoverable the way GST is. An Alberta corporation has no provincial sales tax to administer at all. An Ontario or Atlantic corporation deals with a single harmonized tax instead of two. That matters for anyone incorporated in one province and working in another, which is more common than it sounds. The sourced provincial tables are kept current for [British Columbia](https://www.everstonecpa.com/bc-tax-facts). ## When the return is not the job Three situations come up often enough to name, and in each the return is the last step rather than the work. Years behind. A corporation two or three years late does not need a return prepared so much as a sequence. The oldest year comes first, because each one feeds the next, along with a realistic view of what the balance and interest will be by the time the last is filed. [Catching up on late filings](https://www.everstonecpa.com/behind-on-taxes-catch-up) sets out how that runs. Listed companies. A corporation whose shares trade on the TSX Venture Exchange or the CSE is never a CCPC, so its return runs on the general rate, monthly instalments and an audited tax provision. [Public company tax returns](https://www.everstonecpa.com/public-company-tax-return) covers that work. A letter arrived. A pre-assessment review, an information request or a full audit is not answered by filing something else. It is answered by working out what is actually being asked, assembling the records that answer it, and responding inside the deadline. [CRA review and audit support](https://www.everstonecpa.com/cra-review-and-audit-support) covers that. The structure is the question. Whether to pay salary or dividends, whether a holding company earns its keep, whether the business limit is being ground down by investment income — these are decided before the year closes, not at filing. [Tax planning](https://www.everstonecpa.com/tax-planning-services-canada) is where that conversation belongs, and [business advisory](https://www.everstonecpa.com/advisory-services) covers the wider version of it. What we do For a business in the valley, the sales tax side is set out under [GST/PST filing in the Fraser Valley](https://www.everstonecpa.com/gst-hst-filing-fraser-valley): two registrations, two returns, one CPA. ## Small business tax, GST filing and the rest: four services, four pages Each card opens a page with what is included, what it needs from you, the deadlines and the cost. [T2 corporate return The corporate return and its schedules, e-filed from a closed set of books, with the owner’s pay planned before year end. Get a quote Learn more →](https://www.everstonecpa.com/corporate-tax-return-t2) [GST/HST & PST filing Returns prepared and filed on your period, input tax credits supported, and registrations kept right across provinces. From $325/mo Learn more →](https://www.everstonecpa.com/gst-hst-filing-services) [Tax planning Salary against dividends, timing a purchase, when to incorporate. Decisions taken before the year closes, not after. Custom quote Learn more →](https://www.everstonecpa.com/tax-planning-services-canada) [CRA review & audit support A CPA between you and the CRA for reviews, information requests, audits and objections. Deadlines tracked. Per matter Learn more →](https://www.everstonecpa.com/cra-review-and-audit-support) Not sure whether your GST number and your business number are the same thing? [CRA program account numbers explained](https://www.everstonecpa.com/blog/business-number-program-accounts-canada) covers the RC, RP, RT and RZ accounts under one business number. ## How it runs A free thirty-minute call first, then a fixed fee in writing before anything begins. One Chartered Professional Accountant does the work and signs it, and the engagement runs remotely. Where the books are not ready, that is quoted as its own piece of work rather than absorbed silently. [Monthly bookkeeping](https://www.everstonecpa.com/monthly-bookkeeping-services) and [catch-up bookkeeping](https://www.everstonecpa.com/catch-up-bookkeeping) cover both cases. Pretending the cleanup is free is how a fixed fee quietly stops being fixed, so it is priced before it starts and never after. ## Where we do this EverStone is a fully virtual, one-CPA firm, British Columbia. Corporate tax work runs online for businesses in BC, Alberta, Ontario and Manitoba, the Fraser Valley included. The rules are federal with a provincial layer, so the work is not tied to a postcode — what changes by province is which return goes where. Pages for the cities we work in most: [corporate tax accountant in Abbotsford](https://www.everstonecpa.com/corporate-tax-accountant-abbotsford) · [Chilliwack](https://www.everstonecpa.com/corporate-tax-accountant-chilliwack) · [Mission](https://www.everstonecpa.com/corporate-tax-accountant-mission) · [Langley](https://www.everstonecpa.com/corporate-tax-accountant-langley) · [Surrey](https://www.everstonecpa.com/corporate-tax-accountant-surrey) · [Maple Ridge](https://www.everstonecpa.com/corporate-tax-accountant-maple-ridge) · [Vancouver](https://www.everstonecpa.com/corporate-tax-accountant-vancouver) · [Victoria](https://www.everstonecpa.com/corporate-tax-accountant-victoria). ## Common questions about corporate tax **What does a T2 cost?** It is quoted after we review your enquiry, because the honest number depends on the state of the books and how many entities are involved. [Published fees](https://www.everstonecpa.com/pricing) shows the starting points for everything else. [Ask us →](https://www.everstonecpa.com/quick-question) **We are behind by several years. Can you help?** Yes. Late years are filed oldest first because each carries into the next. [Catching up](https://www.everstonecpa.com/behind-on-taxes-catch-up) sets out the sequence and what it costs. **Do you file the provincial return too?** Yes, including the separate returns Alberta and Quebec administer themselves. Everywhere else the provincial tax is calculated inside the federal T2. **Can you handle my personal return as well?** Yes, and they are decided together. [Personal tax](https://www.everstonecpa.com/personal-taxes) covers that side. **What is the BC business tax rate?** For a Canadian-controlled private corporation, active business income up to the $500,000 small business limit is taxed at about 11% combined: 9% federal and 2% in BC. Income above the limit, and most investment income, is taxed at the general rate of 27%: 15% federal and 12% in BC. ## Sources The two filing dates, the instalment rules and the rate tables behind this page come from the following. Rates change with each federal and provincial budget. - [CRA — T2 corporation income tax return](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-income-tax-return.html) - [CRA — Paying corporate tax by instalments](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-payments/paying-instalments.html) - [CRA — Corporation tax rates, federal and provincial](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-tax-rates.html) General information, not advice. [Have a CPA confirm it for your situation](https://www.everstonecpa.com/book-online) ### Starting fees Every fee is fixed in writing before any work begins. - **Corporate year-end and T2 return** fixed fee, quoted in writing *This page* - **Monthly bookkeeping, GST/PST filing included** from $325 a month - **Payroll, remittances, T4s and ROEs** included in monthly bookkeeping - **Books, payroll and the year-end T2 together** $500–$700 a month - **Personal tax return (T1)** from $125; self-employed or rental $275–$500 - **Catch-up bookkeeping** from $2,200 per year of records - **Controller or CFO support** controller from $1,650, CFO from $2,750 a month - **One-off advice call with a CPA** $225 plus GST [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form) ## Where we work The fee is the same wherever you are. The same engagement serves [Abbotsford businesses](https://www.everstonecpa.com/accountant-abbotsford), [the Chilliwack valley](https://www.everstonecpa.com/accountant-chilliwack), [Langley](https://www.everstonecpa.com/accountant-langley) and [Mission](https://www.everstonecpa.com/accountant-mission), everywhere in [the Fraser Valley](https://www.everstonecpa.com/accountant-fraser-valley), and reaches [the Lower Mainland](https://www.everstonecpa.com/accountant-vancouver). ## Who this is for, and who it is not This fits an incorporated owner-manager who wants the corporate and the personal side decided together, rather than in two conversations that never meet. It does not fit someone shopping for an aggressive position. The work here is getting the ordinary things right, on time, and [for a fee agreed first](https://www.everstonecpa.com/pricing). ## What happens when you get in touch Tax work is easier to price than most people expect, because the quote comes before the work rather than after it. - **A free thirty-minute conversation.** What you do, what is filed and what is overdue. You leave with a fixed fee in writing and no obligation to take it. - **Access, in the first week.** We are [authorized with the CRA](https://www.everstonecpa.com/forms/aut-01), so notices and balances get looked up rather than requested from you. If you are [switching firms](https://www.everstonecpa.com/switching-accountants), your file is requested the same week. - **Current, then ahead.** Books set up or brought current, anything overdue scheduled oldest year first, and the next twelve months of deadlines set before they arrive. [Send an enquiry](https://www.everstonecpa.com/book-online), or [ask one question first](https://www.everstonecpa.com/quick-question) — both go to a CPA, not a queue. ## Talk to a CPA about this One Chartered Professional Accountant, start to finish. Fixed fees, quoted in writing before any work begins, and no obligation from a first conversation. [Get My Fixed Quote](https://www.everstonecpa.com/book-online) [Ask a Free Question](https://www.everstonecpa.com/quick-question) Email info@everstonecpa.com ★★★★★ “…have been completing my bookkeeping, taxes and financials for the last 2 years and they have been amazing. Thank you!” R. H. · Google review --- Source: https://www.everstonecpa.com/tax-services Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online