The CRA has waived annual returns that were due between May 15, 2021, and October 18, 2021, meaning these companies do not have to file their 2021 annual returns.
Annual returns must be filed for annual returns due after October 18, 2021. It is no longer possible to file an annual return together with the T2.
Please note that this is not an initial return, nor is it an income tax return. This is an annual administrative inspection.