Nil Returns
If you want to file a Nil Return select ‘File CIS300’ from the left-hand navigation bar and under File CIS300 select ‘Nil Return’.
The Introduction screen lets you select the month for which you want to submit a Nil Return. You may submit returns up to three months in advance, and also in arrears (as far back as April 2007).

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The service will automatically default the month and year of the return based on today’s date.
