{"id":22013,"date":"2026-06-15T20:55:53","date_gmt":"2026-06-16T00:55:53","guid":{"rendered":"https:\/\/dev.impots-ici.com\/taxation\/international-taxation\/t2-declaration-for-non-resident-corporations\/"},"modified":"2026-09-30T14:09:58","modified_gmt":"2026-09-30T18:09:58","slug":"t2-declaration-for-non-resident-corporations","status":"publish","type":"page","link":"https:\/\/www.impots-ici.com\/en\/taxation\/international-taxation\/t2-declaration-for-non-resident-corporations\/","title":{"rendered":"T2 Declaration for Non-Resident Corporations"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><p>[vc_row thsn-bg-color=&#8221;white&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1667347298994{padding-bottom: 60px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1565181653979{padding-right: 70px !important;}&#8221; thsn-responsive-css=&#8221;95415368|colbreak_no|||||||||colbreak_no|||||||||colbreak_no||||||15||||colbreak_no|||||||||&#8221;][vc_row_inner content_placement=&#8221;middle&#8221; gap=&#8221;20&#8243;][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">A foreign corporation conducting business in Canada may be required to file a T2 return, even if it is not incorporated in the country. This obligation may apply when a non-resident corporation operates a business in Canada, owns taxable Canadian property, or realizes certain gains related to Canada.<\/p>\n<blockquote>\n<p style=\"text-align: justify\">Having a tax treaty does not automatically eliminate the obligation to file a return.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify\">Imp\u00f4ts ici supports foreign corporations, international groups, non-resident entrepreneurs, and businesses developing Canadian activities. Our team helps you determine if a T2 is required and structure your tax compliance.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;21592&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;.vc_custom_1781571116179{margin-bottom: 0px !important;}&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row thsn-text-color=&#8221;white&#8221; thsn-bg-color=&#8221;blackish&#8221; thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1667343483628{padding-top: 50px !important;padding-bottom: 50px !important;}&#8221; thsn-responsive-css=&#8221;88925592|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column width=&#8221;2\/3&#8243;][vc_custom_heading text=&#8221;Your business needs <em>professionals<\/em> to support you&#8221; font_container=&#8221;tag:h3|font_size:36px|text_align:left|line_height:40px&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;font-weight-normal thsn-globalcolor-em&#8221;][vc_custom_heading text=&#8221;Tax services, Canadian and international taxation, &#8230;&#8221; font_container=&#8221;tag:div|font_size:18px|text_align:left|line_height:20px&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;&#8221; el_class=&#8221;font-italic&#8221;][\/vc_column][vc_column width=&#8221;1\/3&#8243; thsn-responsive-css=&#8221;34099074|colbreak_no|||||||||colbreak_no|||||25||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_btn title=&#8221;CONTACT US&#8221; style=&#8221;classic&#8221; shape=&#8221;square&#8221; color=&#8221;gradientcolor&#8221; align=&#8221;right&#8221; el_class=&#8221;thsn-align-left-991&#8243; link=&#8221;url:%2Fen%2Fcontact%2F&#8221;][\/vc_column][\/vc_row][vc_row thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; thsn-responsive-css=&#8221;55252952|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column thsn-bg-color=&#8221;light&#8221; thsn-extended-column=&#8221;left&#8221; width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1569933596147{padding-top: 100px !important;padding-right: 85px !important;padding-bottom: 60px !important;}&#8221; thsn-responsive-css=&#8221;84039426|colbreak_no|||||||||colbreak_no|||||||||colbreak_no||||||15||||colbreak_no|||||||||&#8221;][vc_single_image image=&#8221;21594&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221; el_class=&#8221;thsn-single-image-991&#8243;][\/vc_column][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1570080018549{padding-top: 100px !important;padding-bottom: 0px !important;padding-left: 60px !important;}&#8221; thsn-responsive-css=&#8221;39439719|colbreak_no|||||||||colbreak_no||||||15||15|colbreak_no||||||||15||colbreak_no|||||||||&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">A non-resident corporation may be required to file a T2 return if it has carried on business in Canada during the year, realized a taxable capital gain, or disposed of taxable Canadian property.<\/p>\n<blockquote>\n<p style=\"text-align: justify\">This requirement may apply even when the corporation believes its profits are exempt in Canada under a tax treaty.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify\">The challenge often lies in determining whether the activities conducted in Canada are sufficient to create an obligation. Sales, services, employees, agents, contractors, warehouses, sites, frequent travel, or contracts executed in Canada must be examined.<\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row thsn-bg-color=&#8221;white&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1667347298994{padding-bottom: 60px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1565181653979{padding-right: 70px !important;}&#8221; thsn-responsive-css=&#8221;95415368|colbreak_no|||||||||colbreak_no|||||||||colbreak_no||||||15||||colbreak_no|||||||||&#8221;][vc_row_inner content_placement=&#8221;middle&#8221; gap=&#8221;30&#8243;][vc_column_inner width=&#8221;2\/3&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">The concept of permanent establishment is central for foreign businesses. A tax treaty may limit Canadian taxation if the business does not have a permanent establishment in Canada. However, this analysis requires reading the applicable treaty and verifying the actual facts: office, fixed place of business, site, dependent agent, or prolonged presence.<\/p>\n<p style=\"text-align: justify\">Even when a business claims treaty protection, it may need to provide information to support its position. Certain schedules or information may be necessary to document the exemption claim based on a tax treaty.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;21596&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221; el_class=&#8221;thsn-single-image-991&#8243;][\/vc_column_inner][\/vc_row_inner][vc_empty_space][vc_row_inner content_placement=&#8221;top&#8221; gap=&#8221;20&#8243;][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">Payments made to a non-resident corporation for services rendered in Canada may be subject to withholding taxes. These withholdings can be applied to the amounts paid, even if the corporation&#8217;s final tax is lower or if a tax treaty allows for an exemption. Regularization may then occur through a return and appropriate request.<\/p>\n<p style=\"text-align: justify\">Foreign businesses must therefore monitor service contracts, invoices, the location of work performed, and relationships with Canadian clients. A lack of planning can create unexpected withholdings or cash flow difficulties.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">A non-resident corporation selling taxable Canadian property, including certain real estate or interests related to Canadian assets, may have specific obligations. Depending on the property sold, a request for a compliance certificate may also be required. The transaction should be analyzed before closing to avoid significant withholdings or delays.<\/p>\n<p style=\"text-align: justify\">The T2 return may need to include gains, claimed exemptions, schedules, and necessary calculations. Imp\u00f4ts ici can assist you in coordinating this return with other steps related to the sale.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row thsn-text-color=&#8221;white&#8221; thsn-bg-color=&#8221;gradientcolor&#8221; full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1667433818746{margin-top: -20px !important;padding-top: 60px !important;padding-bottom: 60px !important;}&#8221; el_class=&#8221;thsn-two-colum-view-991-to-768&#8243;][vc_column width=&#8221;1\/3&#8243;]<div  class=\"themesion-ele themesion-ele-fid themesion-ele-fid-style-1 \"><div class=\"thsn-fld-contents d-flex align-items-center\">\r\n\t<div class=\"thsn-sbox-icon-wrapper\"><i class=\"thsn-mentry-icon thsn-mentry-icon-employee\"><\/i><\/div>\t<div class=\"thsn-fld-wrap\">\r\n\t\t<div class=\"thsn-fid-inner\">\r\n\t\t\t\t\t\t<span\r\n\t\t\t\tclass\t\t\t\t  = \"thsn-number-rotate\"\r\n\t\t\t\tdata-appear-animation = \"animateDigits\"\r\n\t\t\t\tdata-from             = \"0\"\r\n\t\t\t\tdata-to               = \"3000\"\r\n\t\t\t\tdata-interval         = \"5\"\r\n\t\t\t\tdata-before           = \"\"\r\n\t\t\t\tdata-before-style     = \"\"\r\n\t\t\t\tdata-after            = \"\"\r\n\t\t\t\tdata-after-style      = \"\"\r\n\t\t\t\t>\r\n\t\t\t\t\t3000\t\t\t<\/span>\r\n\t\t\t<span class=\"thsn-fid-sub\"><\/span>\r\n\t\t<\/div>\r\n\t\t\t\t<h3 class=\"thsn-fid-title\"><span>Satisfied Clients<br><\/span><\/h3>\r\n\t\t\t<\/div>\r\n<\/div><!-- .thsn-fld-contents -->\r\n<\/div>[\/vc_column][vc_column width=&#8221;1\/3&#8243; thsn-responsive-css=&#8221;97161218|colbreak_no|||||||||colbreak_no|||||||||colbreak_no|40|||||||||colbreak_no|||||||||&#8221;]<div  class=\"themesion-ele themesion-ele-fid themesion-ele-fid-style-1 \"><div class=\"thsn-fld-contents d-flex align-items-center\">\r\n\t<div class=\"thsn-sbox-icon-wrapper\"><i class=\"thsn-mentry-icon thsn-mentry-icon-contract\"><\/i><\/div>\t<div class=\"thsn-fld-wrap\">\r\n\t\t<div class=\"thsn-fid-inner\">\r\n\t\t\t\t\t\t<span\r\n\t\t\t\tclass\t\t\t\t  = \"thsn-number-rotate\"\r\n\t\t\t\tdata-appear-animation = \"animateDigits\"\r\n\t\t\t\tdata-from             = \"0\"\r\n\t\t\t\tdata-to               = \"45000\"\r\n\t\t\t\tdata-interval         = \"5\"\r\n\t\t\t\tdata-before           = \"\"\r\n\t\t\t\tdata-before-style     = \"\"\r\n\t\t\t\tdata-after            = \"\"\r\n\t\t\t\tdata-after-style      = \"\"\r\n\t\t\t\t>\r\n\t\t\t\t\t45000\t\t\t<\/span>\r\n\t\t\t<span class=\"thsn-fid-sub\"><\/span>\r\n\t\t<\/div>\r\n\t\t\t\t<h3 class=\"thsn-fid-title\"><span>Hours of Experience<br><\/span><\/h3>\r\n\t\t\t<\/div>\r\n<\/div><!-- .thsn-fld-contents -->\r\n<\/div>[\/vc_column][vc_column width=&#8221;1\/3&#8243; thsn-responsive-css=&#8221;13921963|colbreak_no|||||||||colbreak_no|||||||||colbreak_no|40|||||||||colbreak_no|||||||||&#8221;]<div  class=\"themesion-ele themesion-ele-fid themesion-ele-fid-style-1 \"><div class=\"thsn-fld-contents d-flex align-items-center\">\r\n\t<div class=\"thsn-sbox-icon-wrapper\"><i class=\"thsn-mentry-icon thsn-mentry-icon-loan-3\"><\/i><\/div>\t<div class=\"thsn-fld-wrap\">\r\n\t\t<div class=\"thsn-fid-inner\">\r\n\t\t\t\t\t\t<span\r\n\t\t\t\tclass\t\t\t\t  = \"thsn-number-rotate\"\r\n\t\t\t\tdata-appear-animation = \"animateDigits\"\r\n\t\t\t\tdata-from             = \"0\"\r\n\t\t\t\tdata-to               = \"10000000\"\r\n\t\t\t\tdata-interval         = \"5\"\r\n\t\t\t\tdata-before           = \"\"\r\n\t\t\t\tdata-before-style     = \"\"\r\n\t\t\t\tdata-after            = \"\"\r\n\t\t\t\tdata-after-style      = \"\"\r\n\t\t\t\t>\r\n\t\t\t\t\t10000000\t\t\t<\/span>\r\n\t\t\t<span class=\"thsn-fid-sub\"><\/span>\r\n\t\t<\/div>\r\n\t\t\t\t<h3 class=\"thsn-fid-title\"><span>In Tax Savings<br><\/span><\/h3>\r\n\t\t\t<\/div>\r\n<\/div><!-- .thsn-fld-contents -->\r\n<\/div>[\/vc_column][\/vc_row][vc_row thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; thsn-responsive-css=&#8221;55252952|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column thsn-extended-column=&#8221;left&#8221; width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1667348284130{padding-top: 100px !important;padding-right: 60px !important;padding-bottom: 60px !important;}&#8221; thsn-responsive-css=&#8221;84039426|colbreak_no|||||||||colbreak_no|||||||||colbreak_no||||||15||||colbreak_no|||||||||&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">Filing a T2 for a non-resident corporation requires clear accounting information. It is necessary to distinguish Canadian income, attributable expenses, contracts, withholdings, activity periods, currency conversions, and amounts already paid.<\/p>\n<blockquote>\n<p style=\"text-align: justify\">Foreign corporate documents may also be necessary to obtain a business number or support the file.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify\">Good documentation allows the business to defend its position in case of questions from the Canada Revenue Agency. It also facilitates coordination with returns filed in the country of residence.<\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column thsn-bg-color=&#8221;light&#8221; thsn-extended-column=&#8221;right&#8221; width=&#8221;1\/2&#8243; thsn-responsive-css=&#8221;39439719|colbreak_no|||||||||colbreak_no||||||15||15|colbreak_no||||||||15||colbreak_no|||||||||&#8221; css=&#8221;.vc_custom_1667348273741{padding-top: 100px !important;padding-bottom: 60px !important;padding-left: 60px !important;}&#8221;][vc_single_image image=&#8221;21598&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221; el_class=&#8221;thsn-single-image-991&#8243;][\/vc_column][\/vc_row][vc_row thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; thsn-responsive-css=&#8221;55252952|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column thsn-bg-color=&#8221;light&#8221; thsn-extended-column=&#8221;left&#8221; width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1569933596147{padding-top: 100px !important;padding-right: 85px !important;padding-bottom: 60px !important;}&#8221; thsn-responsive-css=&#8221;84039426|colbreak_no|||||||||colbreak_no|||||||||colbreak_no||||||15||||colbreak_no|||||||||&#8221;][vc_single_image image=&#8221;21600&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221; el_class=&#8221;thsn-single-image-991&#8243;][\/vc_column][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1570080018549{padding-top: 100px !important;padding-bottom: 0px !important;padding-left: 60px !important;}&#8221; thsn-responsive-css=&#8221;39439719|colbreak_no|||||||||colbreak_no||||||15||15|colbreak_no||||||||15||colbreak_no|||||||||&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">The T2 return for a non-resident corporation should not be treated as an isolated formality. It is part of a broader strategy: presence in Canada, contracts, withholdings, tax treaties, investments, and potential expansion. Imp\u00f4ts ici supports you in determining your obligations, preparing the return, and structuring your compliance.<\/p>\n<blockquote>\n<p style=\"text-align: justify\">Whether your corporation sells in Canada, provides services, holds property, or prepares for establishment, our firm helps you secure your Canadian tax processes.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify\">Before preparing a T2, it is useful to gather Canadian contracts, invoices, financial statements, withholdings incurred, proof of the corporation&#8217;s residency, organizational chart, activity periods, service execution locations, and foreign corporate documents. These elements help determine the extent of Canadian activity and the relevant schedules.<\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row thsn-text-color=&#8221;white&#8221; thsn-bg-color=&#8221;globalcolor&#8221; thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1570104720125{padding-top: 125px !important;padding-bottom: 90px !important;background-image: url(\/wp-content\/uploads\/2026\/06\/impots-ici-montreal-location-1.avif?id=21366) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; thsn-responsive-css=&#8221;20798863|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column][vc_btn title=&#8221;Learn More&#8221; style=&#8221;classic&#8221; shape=&#8221;square&#8221; color=&#8221;white&#8221; css=&#8221;.vc_custom_1669485048013{margin-top: 10px !important;}&#8221; link=&#8221;url:%2Fen%2Fabout-us%2F&#8221;][\/vc_column][\/vc_row][vc_row thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; gap=&#8221;20&#8243; content_placement=&#8221;middle&#8221; thsn-responsive-css=&#8221;36859260|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221; css=&#8221;.vc_custom_1693265733571{padding-top: 60px !important;padding-bottom: 60px !important;background-position: 0 0 !important;background-repeat: repeat !important;}&#8221;][vc_column thsn-bg-image-position=&#8221;right-top&#8221; thsn-bg-image-color-order=&#8221;image-over-color&#8221; thsn-extended-column=&#8221;left&#8221; width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1568635986206{padding-top: 100px !important;padding-bottom: 130px !important;background-color: #f7f7f7 !important;background-position: 0 0 !important;background-repeat: repeat !important;}&#8221;][vc_single_image image=&#8221;21602&#8243; img_size=&#8221;full&#8221; css=&#8221;.vc_custom_1781571276558{margin-bottom: 0px !important;}&#8221; el_class=&#8221;thsn-border-effect&#8221;]<div  class=\"themesion-ele themesion-ele-fid themesion-ele-fid-style-3 \"><div class=\"thsn-fld-contents\">\r\n\t<div class=\"thsn-fld-wrap d-flex align-items-center\">\r\n\t\t<div class=\"thsn-fid-inner\">\r\n\t\t\t\t\t\t<span\r\n\t\t\t\tclass\t\t\t\t  = \"thsn-number-rotate\"\r\n\t\t\t\tdata-appear-animation = \"animateDigits\"\r\n\t\t\t\tdata-from             = \"0\"\r\n\t\t\t\tdata-to               = \"20\"\r\n\t\t\t\tdata-interval         = \"5\"\r\n\t\t\t\tdata-before           = \"\"\r\n\t\t\t\tdata-before-style     = \"\"\r\n\t\t\t\tdata-after            = \"\"\r\n\t\t\t\tdata-after-style      = \"\"\r\n\t\t\t\t>\r\n\t\t\t\t\t20\t\t\t<\/span>\r\n\t\t\t<span class=\"thsn-fid-sub\"><\/span>\r\n\t\t<\/div>\r\n\t\t\t\t<h3 class=\"thsn-fid-title\"><span>Years of Experience Serving You.<br><\/span><\/h3>\r\n\t\t\t<\/div>\r\n<\/div><!-- .thsn-fld-contents -->\r\n<\/div>[\/vc_column][vc_column width=&#8221;1\/2&#8243; thsn-responsive-css=&#8221;34274097|colbreak_no|||||||||colbreak_no|50||||||50||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">Imp\u00f4ts ici can also analyze the corporation&#8217;s treaty position. Claiming an exemption based on a tax treaty requires solid documentation. This preparation facilitates filing, as well as defending the file if the CRA raises questions.<\/p>\n<p style=\"text-align: justify\">The T2 can also be used to recover or correctly apply certain withholdings already taken in Canada. Without a return, a foreign corporation may leave amounts immobilized or fail to recognize a position provided by treaty. A well-prepared filing thus addresses both compliance and cash flow.<\/p>\n<p style=\"text-align: justify\">This process is also important for groups wishing to test the Canadian market. Even a limited presence can create tax questions if contracts, employees, or services are tied to Canada.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row&gt;<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Learn about T2 declarations for non-resident corporations in Canada. Consult an expert at Imp\u00f4ts ici.<\/p>\n","protected":false},"author":1,"featured_media":22083,"parent":22000,"menu_order":11,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-22013","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>T2 Returns for Non-Resident Corporations | Imp\u00f4ts Ici<\/title>\n<meta name=\"description\" content=\"Canadian activities, permanent establishment, tax treaties, T2 and provincial filing obligations for foreign corporations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.impots-ici.com\/en\/taxation\/international-taxation\/t2-declaration-for-non-resident-corporations\/\" \/>\n<meta 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