Corporate Income Tax Return

BCE Groups are required to file a Corporate Income Tax Return (the “CIT return”) for each fiscal year beginning on or after January 1, 2025. Each CIT return filing comprises:

The CIT Return; and

Either

• the Simplified CIT Return Schedules, to the extent that the BCE Group is a qualifying de minimis BCE Group and the Filing BCE has chosen to file such schedules; or

• in all other cases, the Standard CIT Return Schedules.

See the Standard CIT Return Schedules Instructions for more information.

Reminder: To complete the filing: File the CIT Online Return and upload the Standard/Simplified CIT Return Schedules.

Penalties and Interest Calculations - These may be incorporated into CITA Online in respect of late filings and late payments after the November 2, 2026 filing deadline. Taxpayers are reminded to ensure that all filings and payments are made within the requisite timelines so as to incur civil penalties and interest charges. 

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For FY 2026 and thereafter the CIT Instalment Form is now available in CITA Online for filing.

The FY2025 CIT Instalment Form (2025 ONLY) is available as a web form on our website and should only be completed for any 2025 Instalments for which an Instalment Form has not been submitted.

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