As per CRA, inactive corporations are not required to attach Schedule 100, Schedule 125 and Schedule 141 when filing T2 returns. Otherwise, the CRA requires that these schedules be attached when filing.
If a corporation is indicated as ?inactive? under the Type of Business section of the Info form, the S100, S100Notes, S125 and S141 will not be transmitted to the CRA or included in RSI.
For further information, refer to Inactive corporations section of the T2 guide (T4012).
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