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At Tax Filings Canada, we handle every part of your non-resident corporation t2 return, from the filing itself to the planning around it. Our accountants work with corporations and business owners every week, so you can focus on running and growing your business.
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Tax Filings Canada provides pocket-friendly, fixed-fee non-resident corporation t2 return across Canada: treaty positions, foreign tax credits, T1135 disclosure and non-resident withholding, built for Canadians with US ties and non-residents earning Canadian income, with payment only after your work is complete.
Gather what you have — even a shoebox of receipts is a fine starting point.
We turn your records into a complete, review-ready non-resident corporation t2 return file.
You get a walkthrough of the results, in plain language, before you approve a thing.
We submit everything for you and stay available for whatever follows.
| Factor | Tax Filings Canada | Typical Firm |
|---|---|---|
| Pricing model | Fixed, flat fee | Hourly / unpredictable |
| Payment | Pay after service | Upfront retainer |
| Price match | Yes, on written quotes | Rarely |
| CRA audit support | Included | Billed extra |
| Typical turnaround | 3-5 business days | 2-4 weeks |
Section 216 and 217 elections can substantially reduce non-resident withholding on Canadian rents and pensions when filed on time. We quote non-resident corporation t2 return as one pocket-friendly fixed price — the budget-friendly alternative to hourly billing.
What follows is the working view of a tax specialist who prepares non-resident corporation t2 return week in, week out — the points that decide real files.
Everything in non-resident corporation t2 return hangs off a single anchor. The T1135 foreign income verification statement is required once specified foreign property exceeds $100,000 in cost. Late-filing penalties start at $25 a day to a maximum of $2,500 per year, before gross-negligence penalties.
The detail that surprises most owners comes next. A CCPC files its T2 within six months of year-end, with the balance due two months after (three where the small business deduction is claimed). The 9% federal small business rate applies to the first $500,000 of active business income. The filing and payment deadlines differ, and interest runs from the payment date. Filing on time while paying late still costs money. The documentation side matters just as much. The rate charged follows the customer's province, not the seller's: 13% into Ontario, 15% into New Brunswick, Newfoundland and Labrador and PEI, 14% into Nova Scotia (since 1 April 2025), 5% plus provincial tax elsewhere. A seller charging its own province's rate nationally is under-collecting on some sales and over-collecting on others, and owes the difference on the under-collected ones.
The practical upshot is simple: every one of these rules has a version that helps you and a version that costs you, and which one applies depends on choices made before filing. That is precisely the ground a tax specialist covers. Every non-resident corporation t2 return file rests on documentation, so start by collecting.
The last note is about how we work rather than the rules: every engagement comes with a fixed fee agreed up front, a review with you before filing, and payment after — not before — the service.
Providing transparent fixed pricing and high-quality compliance work for your non-resident corporation t2 return requirements.
Coverage: Standard bookkeeping and non-resident corporation t2 return preparation.
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Book NowWhy you should partner with Tax Filings Canada Experts for all your non-resident corporation t2 return needs?
Providing tailored non-resident corporation t2 return services to ensure compliance and maximize deductions.
Our tax accountants keep your business compliant with federal and provincial tax rules.
A dedicated team that handles your financials quickly, accurately, and without upfront fees.
Dedicated preparation processes customized for Canadian businesses.
Advanced accounting software integrations with QuickBooks, Xero, and wave accounting.
Customized packages designed to grow as your business operations expand.
Our clear four-step workflow ensuring absolute tax optimization and complete CRA compliance.
Start with a free, no-obligation consultation to review your business’s financial, tax filing and compliance needs and outline our affordable solutions.
Receive a comprehensive checklist and securely provide the required financial records and documents.
Our tax accountant and accounting experts carefully prepare your filings, identify all applicable deductions and credits, and conduct thorough reviews.
We file your documents electronically with the Canada Revenue Agency (CRA) on time and provide post-filing support.
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See how our expert Non-Resident Corporation T2 Return tax and accounting services have helped Canadian businesses save money and stay compliant.
A contractor working on both sides of the border in Mississauga, Ontario had never tested its work against the eligibility rules. The resulting $49,000 claim was accepted without adjustment.
A contractor working on both sides of the border in Mississauga, Ontario assumed the credits did not apply to a business its size. Invoices paid to a non-resident consultant working on site in Canada with no Regulation 105 withholding taken meant they had applied all along. We identified the qualifying activity and built the documentation to support it. Then we restructured the US holding so the Canadian and US characterisations aligned, ending the double taxation going forward. $49,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
The ledger at a dual citizen with a US retirement account in Saskatoon, Saskatchewan could not support its own filings. The reason was US tax paid but no foreign tax credit claimed on the Canadian return. Rebuilding it surfaced $19,500 in unclaimed input tax.
A dual citizen with a US retirement account in Saskatoon, Saskatchewan could not answer basic questions about its own numbers. US tax paid but no foreign tax credit claimed on the Canadian return sat between the bank statements and the ledger. We reconstructed the day count on both sides of the border and documented the residency and treaty position before either revenue authority asked. We then documented the process so the work does not depend on any one person remembering how it was done. Records rebuilt and reconciled, $19,500 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
A Canadian resident receiving US pension income in Victoria, British Columbia was over-withheld. The cause was winters spent in the United States with the day count kept casually and no residency position documented anywhere. Filing the election refunded $53,000.
A Canadian resident receiving US pension income in Victoria, British Columbia was paying tax in two countries on one stream of income. Winters spent in the United States with the day count kept casually and no residency position documented anywhere had never been reviewed against the treaty. We reported the deemed disposition properly on the departure return and claimed the foreign tax credits that had been left unused. We also coordinated the timing so the credit claimed in Canada matched the tax actually paid abroad. $53,000 of excess withholding was refunded and the exposure closed. Both sides of the border now report consistently, which is what keeps the credit claimable.
A desk review assessed a Canadian with a US employer in Toronto, Ontario $14,500. The dispute was over 25% withholding on gross Canadian rent where a section 216 election would have taxed only the net. Producing the records vacated the assessment.
A Canadian with a US employer in Toronto, Ontario was carrying $14,500 of penalties and interest. The charges arose from 25% withholding on gross Canadian rent where a section 216 election would have taxed only the net. Much of that amount accumulated during a period the CRA itself had delayed. We filed the outstanding T1135 disclosures through the Voluntary Disclosures Program, which eliminated the penalty exposure entirely. We framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship. The assessment was vacated. $14,500 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
An $82,000 reassessment was proposed against a US citizen living in Canada in Hamilton, Ontario. It followed invoices paid to a non-resident consultant working on site in Canada with no Regulation 105 withholding taken. The documented response reduced it to nil.
A review notice arrived at a US citizen living in Canada in Hamilton, Ontario, covering non-resident corporation T2 return for two tax years. The auditor's working position was an adjustment of $82,000. It was driven by invoices paid to a non-resident consultant working on site in Canada with no Regulation 105 withholding taken. Rather than negotiate, we rebuilt the record. We applied the treaty rate to the dividend withholding, filed the NR4 return, and remitted the shortfall before the CRA assessed the payer for it. We then submitted a point-by-point response that answered each proposed adjustment with the document behind it. The auditor accepted the documented position and closed the review without adjustment, protecting $82,000 and leaving the prior filings undisturbed.
A shareholder of a US LLC in Regina, Saskatchewan had already been penalised. The issue was foreign accounts that had passed the $100,000 T1135 threshold three years earlier. A relief application cancelled $94,000 of that penalty.
A shareholder of a US LLC in Regina, Saskatchewan had already missed one deadline and was about to miss a second. Behind it sat foreign accounts that had passed the $100,000 T1135 threshold three years earlier. A penalty of $94,000 was accruing. We split the work into what had to happen before the deadline and what could follow it. Then we filed the section 216 election with the supporting rental statements and recovered the excess withholding as a refund. The outstanding return was accepted as filed, and the taxpayer relief application cancelled $94,000 of the penalty already assessed on the earlier year.
Meet the specialists behind your Non-Resident Corporation T2 Return filings. Our Partners Are Alumni of the World's Top Accounting and Tax Institutions
CA (ICAI), CA (MIA), CPA Canada (In-Depth Tax Program)
Canada Tax, International Tax, Cross Border Tax, Transfer Pricing
International Tax, Transfer Pricing Specialist
CA (ICAI), Canada Tax Expert
CA. Fractional CFO and Senior Advisory Specialist
Same fixed fees in every province. Find your city or your sector.
Direct answers to what Canadian business owners actually ask before hiring an accountant.
Non-Resident Corporation T2 Return starts at a fixed fee quoted before any work begins. The quote is locked at the outset and does not change mid-engagement, and you pay only after you have reviewed and approved the deliverable. Compare every plan on our transparent pricing page.
At minimum: prior-year returns and notices of assessment, your bank and credit-card statements for the fiscal period, payroll records if you have employees, and GST/HST filings. We send a checklist tailored to your situation after the free 15-minute call.
Most engagements are completed within 3 to 5 business days once your documents are complete. Catch-up work covering multiple years takes longer, and we tell you the realistic timeline before you commit rather than after.
We respond on your behalf at no extra charge for any return we prepared. Every figure we file is supported by documentation retained in your file, which is what turns a CRA review from a crisis into correspondence. See how our CRA audit representation works.
Yes. Late filing penalties compound at 5% of the balance owing plus 1% per month, so the cost of waiting is real. We prioritise catch-up work and, where eligible, file under the CRA's Voluntary Disclosures Program to reduce penalties.
Yes. We serve clients in every province and territory at the same fixed fees, so your location does not change the price or the service. Browse our coverage across Canada to find your city.
We work across construction, healthcare, e-commerce, professional services, restaurants, real estate, transportation, technology and non-profits, each with its own deduction profile and CRA scrutiny patterns. See all industries we serve.
Software applies the rules you already know about. An experienced tax accountant finds the ones you do not: capital cost allowance timing, the small business deduction threshold, shareholder loan repayment rules, and TOSI exposure on family dividends. The fee is usually smaller than the deductions it surfaces.
Our non-resident corporation t2 return services include complete filing, compliance management, and strategic advice customized to Canadian tax laws.
You can start by booking a free 15-minute call. We will review your files, provide a fixed quote, and start working immediately.
You are asking the right question, and it has a real answer. A payment to a non-resident for services performed in Canada is subject to 15 percent withholding under Regulation 105. That applies whether or not the non-resident ends up owing Canadian tax. A waiver has to be applied for before the payment is made, and the payer that withheld nothing is the one assessed. What we add on top of that is the paperwork discipline that makes the answer stand up if anyone ever asks you to prove it.
Our answer starts where the legislation starts. Part XIII withholding of 25 percent applies to dividends, rents, royalties and certain interest paid to non-residents. It is reduced only by the rate the applicable treaty allows. The Canadian payer is liable for tax it failed to withhold, and the amounts are reported on an NR4 information return. From there it is a matter of applying it to your year — and that application, not the rule itself, is where a tax practitioner earns the fee.
The questions Canadians actually search on this topic, answered plainly. Browse every question in the Canadian tax answers directory.
A tax deduction is an amount subtracted from your income before tax is worked out, so it reduces the income being taxed rather than the tax bill directly. Its worth depends on your marginal rate: the higher the rate, the more the deduction saves. Common examples are RRSP contributions, child care costs, union dues, moving expenses and business expenses. Credits work the other way, reducing the tax calculated on that income.
A refund is the tax already paid minus the tax actually owed. Add the income tax withheld on your slips to any instalments you paid, work out tax payable on your total income after deductions and credits, and the difference comes back if the first figure is larger. Large refunds usually trace to over-withholding on employment income, RRSP contributions, or credits transferred to you. Run the numbers through the CRA's or a commercial estimator before you file.
Multiply the pre-tax price by the rate for the province of supply. On a $100 purchase in 2026 that is $13.00 in Ontario (13%), $14.00 in Nova Scotia (14%), and $15.00 in New Brunswick, Newfoundland and Labrador or Prince Edward Island (15%). In the non-participating provinces and the three territories only the 5% GST applies, so $5.00, plus any provincial sales tax billed separately.
There is no single threshold. Federal tax effectively begins once income passes your basic personal amount, $16,452 for 2026 and reduced to $14,829 at high incomes, and each province sets its own starting point, some of them lower. Other credits can lift the point where tax actually becomes payable. Filing is a separate question from paying: you may need to file with no tax owing at all, to claim benefits or report a disposition.
Scholarships, fellowships and bursaries are reported on a T4A, yet most students pay no tax on them. A full-time student in a qualifying programme who is eligible to claim the education amount is generally exempt on amounts received for that programme. Part-time students get a limited exemption tied to tuition and required materials. Amounts paid for services performed, such as a paid assistantship, or received as a research grant are treated differently and can be taxable.
A refund only arises when the tax withheld and instalments you paid exceed the tax you actually owe. If your employer withheld close to the right amount, or you have self-employment, investment or gig income with nothing withheld, there is nothing to give back. Non-refundable credits cut tax to zero but never below it. Compare the tax deducted on your slips with the total payable on your notice of assessment.
Income tax, consumption tax and property tax. Income tax applies to what individuals, corporations and trusts earn and is the largest source of federal and provincial revenue. Consumption tax is charged on what you buy: GST at 5%, HST in five provinces, and PST, RST or QST in others. Property tax is charged by municipalities on assessed real estate value. Payroll contributions to CPP and EI sit alongside these and work much like a tax on earnings.
Call the individual tax enquiries line listed on the CRA's contact page on canada.ca; the automated menu leads to an agent during business hours. Have your social insurance number, date of birth and an amount from a recent return ready, because the agent cannot open your file without them. Walk-in counter service is not offered, and in-person help is limited and by appointment. If you would rather not deal with the CRA yourself, authorise a representative in My Account or with an AUT-01.
Canada has no tax called VAT. The equivalent is GST at 5% for 2025 and 2026, combined with the provincial part as HST in Ontario at 13%, Nova Scotia at 14% since 1 April 2025, and New Brunswick, Newfoundland and Labrador and Prince Edward Island at 15%. Other provinces add a separate provincial sales tax or Quebec's QST. Foreign VAT you paid abroad cannot be recovered through a Canadian GST/HST return.
The CRA assigns tax centres by where you live, so the right one depends on your province or territory, and for a corporation on where its records are kept. The mailing address is printed in the return package and listed on the CRA's page of addresses, which is the only reliable source because centres are consolidated from time to time. Filing electronically removes the question altogether and gets a refund out in about two weeks rather than months.
No. Public transit fares are exempt from GST and HST, so GO Train and GO Bus tickets, Presto loads, monthly passes and municipal transit fares carry no tax. The exemption covers scheduled local and commuter service, not charter buses, sightseeing tours or intercity coach and rail tickets, which are taxable. Taxi and airport shuttle trips are taxable as well. An employer-paid transit pass has its own treatment as a taxable benefit on a T4.
Yes, in most cases. Annual dues you must pay to maintain a professional status recognised by statute, such as a law society, are deductible from employment income, and from business income if you are self-employed. Only the compulsory portion counts: voluntary association memberships, initiation or admission fees and most insurance levies do not. If your employer paid or reimbursed the dues you cannot claim them again. Keep the receipt and check the CRA guidance on professional dues.
Reviewed and fact-checked by Udit Gupta
Ex Big 4 — Ernst & Young, Deloitte · International & cross-border tax specialist · CPA Canada (In-Depth Tax Program) · Chartered accountant, ICAI & MIA
Udit Gupta has over 15 years of experience helping corporations and business owners with corporate structuring, corporate tax filing, bookkeeping, payroll, GST/HST, cross-border tax and CRA representation. He is Big 4 trained, at Ernst & Young and Deloitte, and qualified as a chartered accountant in India and again in Malaysia. In 2014 he founded his accounting practice to serve entrepreneurs, startups and non-resident business owners across Canada. View full member bio.
The Institute of Chartered Accountants of India — member 521458 · Malaysian Institute of Accountants — member CA 44667 · Ex Big 4: Ernst & Young, Deloitte · CPA Canada (In-Depth Tax Program), completed 19 Dec 2023 · In-Depth GST/HST Part I, 12 Jul 2022 · Part II, 5 Jul 2023
Editorial policy. Every page is researched against primary sources — the Income Tax Act, CRA publications and CPA Canada guidance — and every rate or threshold is stated with the tax year it applies to.
Sources. CRA — International and non-resident taxes · Income Tax Act (Justice Laws Website)
