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Every corporation incorporated in Canada must file a T2 corporate tax return.
A condominium corporation can complete the T2 short. This form is only 2 pages long. And simply requires addresses, the Business number (if assigned), and the declaration that the corporation is a non-profit organization for purposes of the income tax act.
The financial results for the year must be reported on the GIFI, or GIFI short (General index of financial information return). This presents the financial results in CRA’s coding format.
The notes to the financial statements must also be provided, if there are any.
Generally, the provinces are not interested in receiving a provincial tax return, because condominiums and stratas do not pay tax.