Paper T2 vs Electronic Filing
For tax years beginning after 2023 electronic filing is mandatory for virtually all corporations. A paper T2 draws a flat $1,000.00 plus a $100.00 per-return charge on the preparer.
The Rule Is About the Method, Not the Content
For tax years beginning after 2023, electronic filing of the T2 is mandatory for virtually all corporations. The change removed a threshold that had previously exempted smaller corporations, so the obligation now reaches almost every corporation that files a T2 at all.
It says nothing about what the return contains. A return with nothing in it is transmitted electronically exactly as a return with everything in it, which is why a dormant corporation is not outside the rule and never was.
That catches people out in a particular way. Posting a return feels like the careful option, and on a quiet year it is the expensive one: a flat charge does not get smaller because the corporation did less.
The Comparison, Row by Row
Prices checked November 5, 2026. Our own published fee is for electronic filing. We file electronically only, so the left column carries no fee of ours.
| Item | Paper T2 | Electronic T2 |
|---|---|---|
| Our published fee for a quiet year | Not offered. We file electronically only | $300.00 plus HST per tax year |
| What the filing route itself can cost | A flat $1,000.00, plus a separate $100.00 per-return charge on the preparer | Nothing. Neither charge arises |
| Available for a tax year beginning after 2023 | No for virtually all corporations. The threshold that had exempted smaller corporations was removed | Yes, and mandatory rather than a preference |
| Whether having no activity changes that | No. Being dormant is not an exception, and neither is having no bank account | No. A return with nothing in it is transmitted exactly as a return with everything in it |
| What the $1,000.00 charge depends on | Nothing about the figures. It is flat, so a return reporting $0.00 is exposed to all of it | It does not arise |
| Who the per-return charge attaches to | The preparer who filed on paper where electronic filing was required, not the corporation | Nobody. The return is transmitted by a registered EFILE electronic filer |
| The narrow exceptions to the rule | An insurer, a non-resident corporation in certain circumstances and a corporation reporting in a functional currency | Everything else, which is every corporation this site files for |
| What checks the return before it goes | Nothing checks it before it is posted | Prepared in certified software and validated against the Agency’s rules before transmission |
| When a transmission is refused | Does not apply, because there is no transmission | An error naming what it would not accept. One corrected transmission is included in the fee |
| Evidence the return arrived | An envelope and a posting date | A confirmation from the Canada Revenue Agency, emailed within 3 business days |
Every row differs, which is the point: the two routes are not two ways of doing the same thing. For a tax year beginning after 2023 one of them is what the rules require and the other carries a flat charge that does not depend on how little the corporation did.
This comparison sets the filing route the rules require against the one it replaced, and names no other provider. Where a comparison on this site does name one, it states that provider’s published prices and published features only.
What the Paper Route Costs on a Quiet Year
The charge for filing on paper behaves differently from anything else a corporation with no activity can be charged:
- A paper T2 draws a flat $1,000.00, and a flat amount does not depend on how much tax the corporation owes.
- A separate $100.00 per-return charge applies to a preparer who files a corporate return on paper where electronic filing was required.
- That per-return charge attaches to the person who prepared and filed the return, not to the corporation.
- Nothing about having no activity removes the obligation or the charge for ignoring it.
- Being dormant is not an exception, having no bank account is not an exception, and finding the software inconvenient is not an exception.
- Earlier tax years are transmitted electronically too, so catching up on six unfiled years does not mean posting six paper returns.
- Returns here are transmitted electronically by a registered EFILE electronic filer, so neither charge arises.
A dormant corporation that posts a paper T2 is exposed to the full $1,000.00 on a return reporting $0.00. It is the largest single amount a genuinely nil corporation can be charged, and it is the one it can incur by being careful in the wrong way.
The mandatory T2 e-filing checker tests the rule against your own tax year, the e-filing rejection reason checker takes a refused transmission, and the complete guide to mandatory T2 electronic filing sets out both charges in full.
Gondaliya CPA Professional Corporation is a registered EFILE electronic filer. Returns are prepared and transmitted in Canada. Credentials are never shared and never used offshore.
Transmitted, Not Posted
Every return here is prepared in certified software and transmitted by a registered EFILE electronic filer, at $300.00 plus HST per tax year.
Reviewed by a CPA
The return is prepared and reviewed by a CPA Ontario member before anything is transmitted.
Validated before it is sent
Prepared in certified software and validated against the Agency’s rules, so there is no envelope, no posting date and no question about whether it arrived.
One corrected transmission
Where the Canada Revenue Agency refuses the first transmission, one corrected transmission is included in the fee.
A dormant corporation posting its own T2 for a quiet year
The return reports $0.00 throughout the income statement, and the directors treat posting it as the cautious choice. For a tax year beginning after 2023 it is not: electronic filing is mandatory for virtually all corporations, a paper T2 draws a flat $1,000.00, and a separate $100.00 per-return charge attaches to whoever prepared and filed it. Because the $1,000.00 is flat it does not depend on tax owing, so a return reporting $0.00 is exposed to all of it. The same return transmitted electronically is $300.00 plus HST per tax year, with Form T183CORP signed by an authorized signing officer beforehand and the CRA confirmation emailed within 3 business days. The figures here illustrate how the rules apply and are not drawn from a client file.
Frequently Asked Questions
Is electronic filing of the T2 mandatory?
For tax years beginning after 2023 it is mandatory for virtually all corporations. The earlier threshold that exempted smaller corporations was removed.
What does filing a paper T2 cost?
A flat $1,000.00, plus a separate $100.00 per-return charge on the preparer. Neither is a percentage of anything.
Does a nil return escape that?
No. The amount is flat, so a dormant corporation that posts a paper return reporting $0.00 is exposed to the full $1,000.00.
Who pays the $100.00 per-return charge?
The preparer who filed a corporate return on paper where electronic filing was required. It attaches to that person, not to the corporation.
Can I file on paper through this service?
No. We file electronically only. Every return is transmitted by a registered EFILE electronic filer.
Does the rule depend on what is in the return?
No. It is about the method, not the content. A return with nothing in it is transmitted exactly as a return with everything in it.
Is being dormant an exception?
No. Being dormant is not an exception, having no bank account is not an exception, and finding the software inconvenient is not an exception.
What are the real exceptions?
A small number of cases defined by what the corporation is: an insurer, a non-resident corporation in certain circumstances and a corporation reporting in a functional currency.
Can older unfiled years be filed electronically?
Yes. Earlier tax years go through the same channel, prepared oldest first, each on its own form for its own tax year at $300.00 plus HST per tax year.
How do I know an electronic return arrived?
A confirmation from the Canada Revenue Agency, emailed within 3 business days of transmission. There is no envelope and no posting date to argue about.
What happens if the transmission is refused?
A refused transmission is not a filed return. The Agency names what it would not accept, the return is corrected and sent again, and one corrected transmission is included in the fee.
Is anything checked before the return is sent?
Yes. It is prepared in certified software and validated against the Agency’s rules before it is transmitted.
Does Form T183CORP change because the return is electronic?
Form T183CORP is what makes an electronic transmission possible. It is signed by an authorized signing officer before anything is sent, and it is kept for six years.
Does electronic filing cost more than posting a return?
The fee here is $300.00 plus HST per tax year whichever way you look at it, and the paper route carries a flat $1,000.00 plus the $100.00 per-return charge on the preparer.
Which tool should I run first?
The mandatory T2 e-filing checker, which tests the rule against the first day of your tax year.
Nil T2 Filing, $300.00 plus HST per tax year
Type your corporation name, pick your unfiled years, pay, and sign Form T183CORP on a secure screen. Your CRA confirmation is emailed within 3 business days.