Who can use UFileT2?

•  Your company is a CCPC (Canadian Controlled Private Corporation) throughout the tax year
•  It has a permanent establishment in only one province or territory
•  It is not claiming any refundable credits (other than a refund of installments paid)
•  It did not receive or pay out taxable dividends from/to connected corporations
•  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 of the federal Act.

UFileT2 also supports the filing (paper or EFILE) of corporations reporting the following:

• Active business income (e.g. income from selling meals for a restaurant)
• Income from “other property” (e.g. rental income from a property owned by the corporation)
• Dispositions of capital property  
• Losses carried forward and carried back (capital property losses and non-capital losses)
• Capital cost allowance (CCA)