在填写T2短表时 查找了一些信息在这里做一个整理和翻译：
Nevertheless, the CRA (Canada Revenue Agency) still expects a corporation with zero income to file a tax return. This does not need to be a full T2 return and the CRA T2 short form exists for corporations looking to file a nil return.
尽管如此，CRA（加拿大税务局）仍然希望收入为零的公司提交纳税申报表。这不需要是完整的 T2 申报表，并且 CRA T2 简表适用于希望提交零申报表的公司。
A nil tax return, also known as a zero income tax return, refers to the a corporate income tax return that will report no income throughout that tax year. Usually, this is because a company is inactive or is operating at a loss for any number of reasons.
零纳税申报表，也称为零所得税申报表，是指在整个纳税年度不报告任何收入的企业所得税申报表。通常，这是因为公司由于多种原因不活跃或亏损运营。
When filing a nil return, it is imperative that all your information is accurate and confirms that you had zero income or operated at a loss.
提交零申报表时，您的所有信息都必须准确，并确认您的收入为零或亏损。
Not all corporations are eligible to use the T2 short form, even if they have a zero income tax return in Canada.
For a corporation to use a short form, they must either be: A Canadian-controlled private corporation (CCPC) throughout the tax year and this year operating at a nil net income or loss for income tax purposes. A corporation exempt from tax under section 149 (such as a non-profit organization).
并非所有公司都有资格使用 T2 简表，即使他们在加拿大的所得税申报表为零。
对于使用简短表格的公司，它们必须是： 加拿大控制的私人公司 (CCPC)，整个纳税年度和今年的所得税净收入或亏损为零。根据第 149 条免税的公司（例如非营利组织）。
In addition, the corporation must meet all of the following conditions to use the T2 short:
- it has a permanent establishment in only one province or territory
- it is not claiming any refundable tax credits (other than a refund of installments it paid)
- it did not receive or pay out any taxable dividends
- it is reporting in Canadian currency
- it does not have an Ontario transitional tax debit
- it does not have an amount calculated under section 34.2
此外，公司必须满足以下所有条件才能使用T2短路：
- 仅在一个省或地区设有常设机构
- 它没有要求任何可退还的税收抵免（除了分期付款的退还）
- 它没有收到或支付任何应税股息
- 它以加拿大货币报告
- 它没有安大略省过渡税借记
- 它没有根据第 34.2 条计算的金额
What is the Deadline to Submit a Nil Return to the CRA?
The deadline to submit a nil return to the CRA for your corporation is within six months of the end of each tax year. Your corporation’s tax year is its fiscal period.
If the corporation's tax year ends on the last day of a month, the return is due by the last day of the sixth month after the end of the tax year.
If the corporation’s tax year does not end on the last day of the month, file the return by the same day of the sixth month after the end of the tax year.
A tax year ending March 31st will have a return deadline of September 30th. A tax year ending September 15th will have a return deadline of March 15.
向 CRA 提交零申报表的截止日期是什么？
为您的公司向 CRA 提交零申报表的截止日期是每个纳税年度结束后的六个月内。您公司的纳税年度是其财务期间。
如果公司的纳税年度在一个月的最后一天结束，则纳税申报表应在纳税年度结束后第六个月的最后一天之前到期。
如果公司的纳税年度未在该月的最后一天结束，请在纳税年度结束后第六个月的同一天提交纳税申报表。
3 月 31 日结束的纳税年度的申报截止日期为 9 月 30 日。 9 月 15 日结束的纳税年度的申报截止日期为 3 月 15 日。
Is the date on line 061 a deemed tax year-end according to subsection 249(3.1)?
什么是subsection 249(3.1)?
If at any time a corporation becomes or stops being a Canadian-controlled private corporation (CCPC) for any reason other than an acquisition of control, subsection 249(3.1) provides that the tax year of the corporation is deemed to end immediately before that change.
Type of corporation at the end of the tax year (tick one)
1 Canadian-controlled private corporation (CCPC)
如果该公司在纳税年度结束时满足以下所有要求，则该公司为 CCPC：
- 它是一家私营公司
- 它是一家加拿大居民公司，并且从 1971 年 6 月 18 日到纳税年度结束期间在加拿大注册成立或居民在加拿大
- 不受一名或多名非居民直接或间接控制
- 它不直接或间接由一个或多个公共公司控制（规定的风险投资公司除外，如《所得税条例》第 6700 条所定义）
- 它不受在加拿大境外指定证券交易所上市的加拿大居民公司控制
- 不受前三个条件中描述的任何人的组合直接或间接控制
- 如果其所有股份由非居民人士、上市公司（规定的风险投资公司除外）或在指定证券交易所上市的某类股份的公司拥有，且全部由一个人拥有，该人不会拥有足够的股份来控制该公司
- 其任何类别的股本均未在指定证券交易所上市
2 Other private corporation
The corporation is an other private corporation if it meets all of the following requirements at the end of the tax year:
it is resident in Canada
it is not a public corporation
it is not controlled by one or more public corporations (other than a prescribed venture capital corporation, as defined in Regulation 6700 of the Income Tax Regulations)
it is not controlled by one or more prescribed federal Crown corporations (as defined in Regulation 7100)
it is not controlled by any combination of corporations described in the two previous conditions
如果该公司在纳税年度结束时满足以下所有要求，则该公司是其他私营公司：
- 它是加拿大居民
- 它不是一家公共公司
- 它不受一个或多个公共公司（《所得税条例》第 6700 条所定义的规定的风险投资公司除外）的控制
- 它不受一个或多个规定的联邦国有公司（如第 7100 条所定义）的控制
- 它不受前两个条件中描述的任何公司组合的控制
If the corporation is exempt from tax under section 149, tick one of the following boxes:
To qualify as an NPO exempt from tax under ITA 149(1)(l) an organization must be organized and operated exclusively for social welfare, civic improvement , pleasure or recreation or for any other purposes except profit. (2) The entity must be a “club, society or association.”
要获得 ITA 149(1)(l) 规定的免税 NPO 资格，组织的组织和运营必须专门用于社会福利、公民改善、休闲或娱乐或除利润之外的任何其他目的。 (2) 该实体必须是“俱乐部、社团或协会”。
Has there been a wind-up of a subsidiary under section 88 during the current tax year?
If you answer yes, you have to file Schedule 24, First-Time Filer After Incorporation, Amalgamation, or Winding-up of a Subsidiary into a Parent, with your return. If you do not file Schedule 24, the processing of your return may be delayed.
第 072 行 - 在当前纳税年度，子公司是否根据第 88 条进行了清算？
如果您回答“是”，您必须在报税表中提交附表 24，即子公司合并、合并或清盘后的首次申报表。如果您不提交附表 24，您的报税表处理可能会延迟。
