Terms of Service

What this service is

Zero Activity Filing collects the information needed to prepare a nil T2 corporate income tax return for one corporation and one tax year, and files it electronically with the Canada Revenue Agency once you have authorised us to.

A nil return is a return for a year in which the corporation had no income, no expenses, no payroll and carried on no activity. If your year turns out not to be nil, this service is not the right one for it, and we will tell you before doing any further work.

What it is not

Nothing on this site is tax advice. The questions and the in-form help explain what a form is asking for; they do not tell you what to do about your own circumstances.

Using this service does not create an accountant–client relationship for anything beyond the filing you have paid for. Work outside that is quoted separately and begins only when you accept a quote.

The fee

The fee is $100 plus 13% HST, $113 in total, for one corporation and one tax year. It is payable before the return is reviewed.

Paying does not file anything. It sends your filing to the accountant, who reviews it before the return is prepared.

If the review shows the corporation had activity, we send you a quote for the work actually needed. That quote is charged on top of the fee you have already paid; the fee covers the nil filing, and the quote covers the additional work. Nothing further happens until you accept the quote.

Refunds

If the review finds activity and you decline the quote, the fee is refunded in full within 24 hours.

If you change your mind before the return has been prepared, the fee is refunded in full.

Once the return has been filed with the CRA there is no refund, because the work is done.

Nothing is filed until you sign

The T183CORP is the form that authorises us to file your return electronically. Nothing is transmitted to the CRA until an authorised signing officer of the corporation has signed it.

Only a director or an officer with authority to bind the corporation may sign. By signing you confirm that you are that person and that the information in the return is complete and correct.

What you are responsible for

The accuracy of everything you enter. We check what you tell us against the documents you upload and against the prior return where there is one, but we cannot know about activity you do not disclose and do not have records of.

Keeping your account secure. Sign-in requires a code sent to the mobile number on your account, so keep that number current and tell us if you lose access to it.

Your own copy of your records. We keep the signed T183CORP and the filed return for six years, which is the period the CRA can ask for them, and you should keep your own copy for the same period.

Availability and limits

We aim to keep the service available but do not guarantee it is uninterrupted or error-free. Deadlines are yours to meet; filing early is the only protection against an outage close to one.

Our liability for any claim connected with this service is limited to the amount you paid us for the filing the claim concerns. Nothing here limits liability that cannot be limited by law.

Ending it

You may stop using the service at any time. A filing already transmitted to the CRA cannot be withdrawn through this service; changing a filed return means an amended T2, which is separate work.

We may decline or stop work where the information given is inaccurate, where we are asked to file something we believe to be untrue, or where the fee has not been paid.

Governing law and contact

These terms are governed by the laws of the Province of Ontario and the laws of Canada that apply in it.

Questions go to bahaatouni@yestax.ca, or by post to Y.E.S TAX & ACCOUNTING SERVICES INC, 70 Absolute Ave, Mississauga, ON L4Z 0A4.