As of January 1, 2013, tax preparers who accept payment to prepare more than 10 tax returns in a calendar year are required to electronically file those tax returns with the CRA.
This mandatory electronic filing (MEF) applies to the filing of both T1 General income tax and benefit returns and T2 Corporation income tax returns for the 2012 and later tax years.
Visit the CRA website to learn more about:
- Filing exclusions
- Penalties of late filing or and paper filing (in some cases)
- CRA Help desk contact information for T1 and T2 returns