Black Maple is a partner led CPA Ontario firm. If your bookkeeping is months or years behind and your December 31 year end T2 is due June 30, we clean up the year and file the return. One fixed fee covers the whole engagement. No hourly billing surprises. No judgment.
Common state of year end bookkeeping for owner-operated corporations: unreconciled bank feeds, outstanding payroll reconciliations, stale receivables, prior year adjusting entries pending, HST or GST reconciliation overdue.
Our scoping call begins with a bookkeeping triage. We assess the state of the books, then quote one fixed fee covering full cleanup plus T2 filing. No hourly billing surprises. Nothing falls between the cracks. You hand it over, we hand it back done.
What it actually costs to miss June 30
CRA's late filing penalty is 5% of unpaid tax owing on June 30, plus 1% for every month late, up to 12 months. Interest runs at 7% per year (Q2 2026 prescribed rate), compounded daily. Repeat late filers face 10% plus 2% per month. Here is what that looks like for your business.
Estimate only. Actual penalties depend on CRA assessment, repeat offender status, and balance of tax timing. Talk to us for an exact number.
Paper filing, for almost all corporations, also triggers a $1,000 automatic penalty per return under mandatory electronic filing rules in effect since 2024.
If CRA has previously demanded a return and assessed a failure to file penalty within the last three years, the repeat offender penalty applies. Double the base, double the monthly rate, up to 20 months.
CRA interest on overdue corporate tax is non deductible. Every month of delay is a real cash cost, and it does not go away with a payment plan.
Stop the clock, book a callHow we work
No drawn out kickoffs. No junior only fieldwork. A partner is involved from day one, scopes the cleanup honestly, and signs the return.
30 minute scoping call
Quick read of your situation. We figure out how far behind the books are. Fixed fee quoted the same day in writing.
Send us what you have
Encrypted portal. Bank exports, last clean trial balance, prior year return, payroll info. We chase nothing extra.
We clean and we file
Your engagement partner oversees the full year cleanup, builds the return, gives you a tax planning memo. Senior judgment throughout.
E filed before June 30
You sign electronically. We file with CRA. You receive the confirmation pack and your cleaned up year end financials.
Who this is for
- You spent the year running the business and the bookkeeping got away from you
- Your bookkeeper quit, fell ill, or never quite caught up
- You changed accounting software mid year and your records are split
- HST or GST has not been reconciled in months
- You are a CCPC, holdco, professional corp, or operating business
- You have a December 31, 2025 year end and the T2 is due June 30
- You want one firm to handle the whole thing, not coordinate three providers
- You only need personal tax (T1), that deadline passed April 30
- You want the cheapest possible option, we are senior led and priced accordingly
- You are a public reporting issuer with complex SEC or SOX requirements
Engagement options
Every engagement starts with a 30 minute scoping call that includes a bookkeeping triage. You walk away with a single fixed fee covering cleanup, T2 preparation, and filing. No hourly billing surprises. We are taking a limited number of engagements before June 30, so the scoping call also confirms whether we have capacity for your timeline.
For the case where books are already clean. T2 only.
- Books review to confirm cleanup is not needed
- T2 filing, no bookkeeping cleanup
- CRA electronic filing
- Filed in under 10 business days from documents complete
- Partner review and sign off
A year (or more) behind on bookkeeping. We do the cleanup and file the T2.
- Full year bookkeeping cleanup on QuickBooks, Xero, or Sage
- Bank, credit card, and AR or AP reconciliation
- Payroll reconciliation, T4 and T5 fixes if needed
- HST or GST reconciliation and adjustment
- Adjusting entries, retained earnings rollforward
- T2 e filed with CRA
- Partner review and sign off
Two or more years of bookkeeping behind, prior T2s unfiled.
- Multi year bookkeeping cleanup
- Multi year T2 catch up filings
- Voluntary Disclosure Program advice if relevant
- CRA correspondence handled on your behalf
- Repeat offender penalty mitigation strategy
- Engagement led by a senior partner
Need a review engagement, audit, or full compilation alongside? Black Maple does this work, but it is not part of this June 30 sprint. Mention it on the scoping call and we will scope and quote it as a separate engagement.
If your situation is genuinely unusual (payroll arrears, active CRA collections, partnership returns, foreign affiliate reporting), the scoping call will scope that work and quote it separately. We do not start surprise hourly billing without your written approval.
Questions, answered
My books are really bad. Nothing has been touched in a year. Can you actually fix this before June 30?
Yes, in most cases. The engagement takes your bank exports, last clean trial balance, prior year return and payroll information, and a partner led team rebuilds the year in QuickBooks, Xero or Sage. The scoping call gives you an honest read of how far behind you are and whether June 30 is achievable. If it is not, we will tell you on the call so you can plan for the late filing penalty rather than be surprised by it.
Will you judge me?
No. The engagement focuses on the work needed to produce a clean year end and file the T2. The state of your current books is the starting position, not a moral assessment.
You say you are taking a limited number of engagements. How limited?
Deliberately so. We hold engagement quality to a partner led standard, and this sprint is run with limited senior capacity. When the capacity for the June 30 window fills, we close bookings and remove the page from ads. If you are seeing this page, slots are still available. The scoping call is the only way to confirm we can take your engagement, and it is first come first served.
My company has a December 31 year end. Is June 30 really the deadline?
Yes. Corporate income tax (T2) returns are due six months after fiscal year end. December 31, 2025 to June 30, 2026. Note that any balance of tax owing was due earlier, generally two months after year end, or three months for eligible Canadian controlled private corporations claiming the small business deduction. Interest accrues on unpaid balances from those dates.
What if I have already missed previous deadlines?
The answer is almost always to file now and stop the clock. Multi year catch ups including prior years bookkeeping are within scope. If CRA has previously demanded a return from you, the repeat offender penalty (10% plus 2% per month) may apply, making fast action more important. The Multi Year Catch Up tier covers this scenario.
How fast can you actually deliver?
From the moment we have complete documents, Books Cleanup plus T2 is typically 2 to 3 weeks. Multi Year Catch Up is 3 to 5 weeks. T2 Express is under 10 business days. If you book a scoping call this week, the standard cleanup engagement can almost certainly be filed before June 30.
I need a review engagement or audit alongside the T2. Can you do that?
Yes. Black Maple does review engagements (CSRE 2400), compilations (CSRS 4200), and audit work under CAS (Canadian Auditing Standards) with financial statements prepared under IFRS. These are not included in this June 30 cleanup sprint and have their own scoping and pricing. Mention it on the scoping call and we will scope the assurance work as a separate engagement.
Do I need to switch accountants permanently?
No. Many clients use us for a one off engagement when their regular accountant is unavailable or overcapacity. Others stay because of the partner led model and the cleanup capability. Either is fine.
30 minute scoping call. Bookkeeping triage included. Fixed fee for cleanup plus T2 confirmed in writing the same day. Limited engagements before June 30, first come first served.
Book a 30 minute scoping call