Mandatory T2 E-Filing Checker
Electronic filing is mandatory for tax years starting after 2023. Enter the first day of the tax year to see which side it falls on.
Written and reviewed by Sharad Gondaliya, CPA (Ontario), CPA Ontario Membership 61040184.
Last reviewed: October 29, 2026
Enter the first day of the tax year.
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.
The Rule Turns on One Date
Electronic filing of the T2 is mandatory for tax years starting after 2023. There is no revenue test and no size test in it: a tax year beginning on or after January 1, 2024 is inside the rule and one beginning earlier is not.
Note that the date tested is the first day of the tax year, not the year-end and not the day the return is filed. A year that began in December 2023 and ended in November 2024 began before the rule.
| Tax year begins | Electronic filing | What it means on a catch-up |
|---|---|---|
| Before January 1, 2024 | Not mandatory | Paper was an option for these years |
| On or after January 1, 2024 | Mandatory | Filing on paper carries a penalty |
Where This Actually Matters: a Catch-Up
For a single current year the answer is academic, because the return is going to be transmitted electronically either way. It matters on a catch-up, where the oldest years in the sequence may predate the rule while the newest sit inside it.
That is a sequence filed under two regimes at once, which is worth knowing about and makes no difference to how it is done. The catch-up filing schedule generator lays out the years and their dates.
Filing on Paper Where It Is Mandatory Carries a Penalty
There is a penalty for filing on paper where electronic filing is required. This page does not state the amount, and that is deliberate: a penalty figure read off a web page is a figure read from the wrong place.
The guide to mandatory T2 electronic filing is where that sits. What this checker answers is the prior question, which is whether the requirement reaches the year in front of you.
Every Return Filed Here Is Transmitted Electronically
Gondaliya CPA Professional Corporation is a registered EFILE electronic filer. Returns are prepared and transmitted in Canada, and that is true of years the rule never reached as much as years inside it.
So the practical answer for a visitor is that this changes nothing about their filing. You sign Form T183CORP and the return is transmitted. The Form T183CORP signature requirement checker covers that step.
Frequently Asked Questions
Is electronic T2 filing mandatory?
For tax years starting after 2023, yes. A tax year beginning on or after January 1, 2024 is inside the requirement.
Which date does the rule test?
The first day of the tax year, not the year-end and not the filing date. A year that began in December 2023 began before the rule.
Is there a revenue threshold?
Not in this rule. It turns on when the tax year started, which is why one date answers it.
What happens if a return is filed on paper?
There is a penalty for filing on paper where electronic filing is required. The amount is not stated here; the guide to mandatory T2 electronic filing covers it.
Does this change how my nil return is filed?
No. Gondaliya CPA Professional Corporation is a registered EFILE electronic filer and transmits every return electronically, including years the requirement never reached.
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.
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