Mandatory Electronic Filing by Tax Preparers
Per CRA, as of January 1, 2024, tax preparers filing more than five returns of the same type need to use EFILE. Mandatory electronic filing (MEF) applies to the filing of T1 personal income tax and benefit returns, T2 Corporation income tax returns and T3 trust returns.
If more than five returns of the same type are filed by paper, penalties could apply and could be as much as $25 for each T1 or T3 return and $100 for each T2 Corporation return.
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