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If your business is a corporation you will be required to file a T2 return for the corporation every year; it does not matter that there was no activity for the year.
For a sole proprietor, most businesses file a t2125 or other business form in the T1 return. Although a business does not have income it may have expenses never the less. If you are not sure whether or not to file a business statement with your T1 return you can consult resources such as:
https://turbotax.intuit.ca/tax-resources/business-owner-tax/filing-t1-for-incorporated-business.jsp
Hope this helps
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