Ontario Annual Return

Ontario corporations must file an annual return with the Ontario Business Registry within six months of the fiscal year-end; since October 2021 this filing is separate from the T2 and is no longer attached as Schedule 546.

Ontario · Updated September 23, 2026

Definition

The Ontario Annual Return is a mandatory filing under the Corporations Information Act for corporations incorporated or continued under the Ontario Business Corporations Act (OBCA), as well as extra-provincial corporations licensed to carry on business in Ontario. It confirms registered office address, directors, and officers. Ontario annual returns were previously accepted with the T2 as Schedule 546, but CRA stopped accepting them in 2021. The Ontario Business Registry launched on October 19, 2021. The annual return is now filed directly with the Ministry, online through the OBR or on paper by mail. Ontario current filing instructions.

Key rules

  • The filing deadline is within six months of the fiscal year-end. For example, a December 31, 2026 year-end corporation must file by June 30, 2027.
  • The filing is usually made online through the Ontario Business Registry (OBR) portal, where it is processed immediately. It can also be filed on paper by mail, which takes about 15 business days, or by an intermediary such as a lawyer or accountant using the corporation's company key.
  • There is no government fee. The Ministry charges $0 for a Corporations Information Act annual return, online or by mail, for OBCA and ONCA corporations alike. Intermediaries and licensed service providers may charge their own fees.
  • Required information: legal name, Ontario corporation number, registered office address, directors' names and addresses, officers' names and titles, and certain other corporate details.
  • Filing cannot be made through the T2. Attaching the former Schedule 546 to the T2 no longer satisfies the requirement; the CRA does not forward the return to Ontario.

A corporation that does not file its annual return can be dissolved. The Director under the OBCA may give notice that a dissolution order will be issued unless the corporation files within 90 days, and then cancel its certificate of incorporation (OBCA s. 241(3) and (4)). Reviving a dissolved corporation takes an application to the Director, who can impose conditions, and a $330 government fee.

Example

A Toronto IT services corporation (OBCA) has a September 30 fiscal year-end. Its 2026 fiscal year ends September 30, 2026. The Ontario Annual Return for the 2026 year must be filed through the OBR by March 31, 2027. The director signs in to the OBR with an Ontario.ca Login, accesses the corporation's profile with its 9-digit company key, confirms the registered office address and list of directors, files the return at no government fee, and receives an electronic confirmation. Separately, the corporation files its T2 with CRA by March 31, 2027 (six months after year-end), without Schedule 546.

Common mistakes

  • Filing Schedule 546 with the T2 in the belief that Ontario still receives the information. CRA no longer accepts this schedule on Ontario's behalf. A separate OBR filing is required.
  • Missing the six-month deadline. The deadline is the T2 filing deadline for the last completed tax year (O. Reg. 400/21, s. 3(3)), which is six months after year-end, not the date the T2 is actually filed. Filing the T2 late does not extend it.
  • Failing to update changes during the year. Corporations must file a Notice of Change within 15 days of changes to directors, officers, or the registered office; these are not waiting-room items for the annual return.
  • Assuming the annual return is a tax return. It is a corporate registry filing only. The Ontario Ministry of Finance corporate tax filings (now administered by CRA on the T2) are separate.

Related concepts

Sources

  • Ontario Business Corporations Act (OBCA), RSO 1990, c. B.16
  • Corporations Information Act, RSO 1990, c. C.39
  • O. Reg. 400/21 (General) under the Corporations Information Act, ss. 3, 8 and 11
  • Business Corporations Act (Ontario), s. 241(3), (4) and (9) (dissolution for non-filing, revival)
  • Ontario Business Registry (launched October 19, 2021)
  • Ontario, Cost and time required to register, change or search for a business name, corporation or not-for-profit (fee schedule)

See also

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