CRA’s New Mandatory E-Filing Requirements For Corporations
The CRA has announced that for year-ends ending after January 2009 all corporations with revenues in excess of $1 million will be required to file their corporate T2 returns electronically.
They will however only be assessing penalties to those T2 returns with tax years ending after 2010 that are not filed electronically, in essence giving businesses one year to transition to the new rules with little threat of penalties.
The CRA is strongly encouraging businesses with revenues under $1 million to file electronically even thought they are not required.
You can read more about the new requirements here.
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