Tax and Accounting Resources
Beginning last year, 2013, tax preparers who file more than 10 returns will be required to file them electronically. This mandatory electronic filing applies to the filing of both T1 General income tax and benefit returns and T2 corporate income tax returns for the 2012 and later tax years.
The penalty for not EFILE is $25 for each T1 General Return and $100 for T2 Corporation returns that are paper filed. This may result in higher filing fees passed on to the consumer/client. In case where those not comfortable with filing online there is no need to be concerned. EFILE is part of the services offered at ENVOLTA. There are a few exceptions where an individual is not eligible for EFILE. When this happens, we follow the normal procedures.