Canada Business Corporations Regulations, 2001

5 (1) The annual return referred to in section 263 of the Act shall be sent to the Director within six months after the end of the corporation’s taxation year, and shall set out the required information as of the date of the taxation year end.

(2) The annual return referred to in subsection (1) may be sent, with a T2 Corporation Income Tax Return , to the Canada Customs and Revenue Agency, as agent of the Director, on a form fixed by the Director.