# TAX-04 — Mandatory T2 e-filing for tax years starting after 2023. Exceptions

**Flag: 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

## Sources

- Completing your T2 (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-income-tax-return/completing-your-corporation-income-tax-t2-return.html
- https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative