Do I need a NETFILE code or something else to submit T2 Income Return .cor file?

No, you do not need a NETFILE code to submit your T2 Income Return .cor file. All you need is access to your CRA business account.

Once logged in, click on "Corporation income tax" to get an overview of your tax obligations. Then, click the "File a return" button and proceed with the instructions provided.

Following these steps will ensure that your return is submitted correctly.