What is an initial return and when does an Ontario corporation have to file one?

Under the Corporations Information Act (Ontario), every Ontario corporation must file an initial return within sixty days of incorporation. The initial return collects basic information about the corporation: its name, the address of its registered office, and the names, addresses, and dates of birth of its directors and officers.

The filing is done electronically through ServiceOntario or through a registered corporate service provider. It is separate from and in addition to the certificate of incorporation itself. The initial return makes the corporation's public record current from the start.

Failing to file the initial return within sixty days is an offence under the Act and can also trigger default status. In practice, many lawyers and incorporation service providers file the initial return as part of the incorporation package, so confirm with whoever helped you incorporate whether this has been done. If you incorporated on your own through the government's online system, you need to separately ensure the initial return is filed. Going back to check your corporation's public record on the Ontario business registry is a quick way to confirm the initial return appears and the information is accurate.