ARCHIVED - Mandatory Internet Filing for Corporation Income Tax Returns

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ARCHIVED – Mandatory Internet Filing for Corporation Income Tax Returns


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Notice to the reader

This measure has received Royal Assent.

Under proposed changes, for taxation years ending after 2009, certain corporations with gross revenue in excess of $1 million will be required to internet file their T2 return. Businesses can use CRA's Corporation Internet Filing service or file through CRA's My Business Account. These services are easy-to-use, convenient, secure, and confidential.

The move to mandatory internet filing was announced in the 2009 Budget Statement and is a commitment to increase the efficiency of the government while also delivering service and value to taxpayers. Encouraging electronic filing also supports CRA's commitment to reduce its impact on the environment by eliminating the use of paper forms where possible.

Distinct advantages of internet filing include immediate confirmation of receipt, reduced printing and mailing costs.

Phased-in over a number of years, a penalty has been established for failure to comply with the requirement to internet file Corporation Income Tax Returns (T2).

More information

For more detailed information on corporation internet filing, visit http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/crpnt/menu-eng.html

Questions and answers

Date modified:
2015-07-15