Beginning in 2013 (2012 Tax Returns), a new CRA mandate requires that tax preparers who file more than 10 returns MUST file them electronically via EFILE. This mandatory electronic filing applies to both T1 General income tax and benefit returns and T2 corporation income tax returns for the 2012 and later tax years.

For more information please visit CRA web site:

The penalty for non-compliance is $25 for each individual return and $100 for each corporate return that is not e-filed.  The bill also amends the graduated penalties for failure to properly file certain prescribed information returns. Partnerships can now object to or appeal any such penalties as a result.