T2 Corporation – Income Tax Guide – 2025
T4012(E) Rev. 25
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This guide uses plain language to explain the most common tax situations. It is provided for information only and does not replace the law.
La version française de ce guide est intitulée Guide T2 – Déclaration de revenus des sociétés.
Unless otherwise stated, all legislative references are to the Income Tax Act or, where appropriate, the Income Tax Regulations.
The Canada Revenue Agency uses the term Indian because it has legal meaning under the Indian Act.
Table of contents Footnote 1
- What's new
- Before you start
- Chapter 1 – Page 1 of the T2 return
- Chapter 2 – Page 2 of the T2 return
- Chapter 3 – Page 3 of the T2 return
- Chapter 4 – Page 4 of the T2 return
- Chapter 5 – Page 5 of the T2 return
- Chapter 6 – Pages 6 and 7 of the T2 return
- Chapter 7 – Page 8 of the T2 return
- Chapter 8 – Page 9 of the T2 return
- Related forms and publications
- Digital services
- For more information
- Index