Rules · TAX
TAX-04 — Mandatory T2 e-filing for tax years starting after 2023. Exceptions
Current — Verified against the live source. Safe to cite.
Mandatory T2 e-filing for tax years starting after 2023. Exceptions: insurance corporations, non-resident corporations, functional-currency filers, and corporations exempt from tax under s.149 — which means a 149(1)(l) NPO is not forced to e-file. $1,000 penalty for non-compliance
(Corporation Internet Filing section)
Sources
- Completing your T2 (primary)
- https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html (mirror) · local copy