Tax preparers and filing electronically

As of January 2013, tax preparers who receive payment to prepare more than 10 income tax returns in a year will be required to file those returns electronically.

The change was outlined in the budget implementation bill, Jobs, Growth and Long Term Prosperity Act (Bill C38) enacted on June 20, 2012. It applies to both T1 individual income tax and benefit returns and T2 corporation income tax returns for 2012 and subsequent tax years.   

The Canada Revenue Agency has prepared a series of questions and answers related to this legislation and has posted them on the website. The list will be updated as required. If you have questions which are not covered, contact your EFILE Helpdesk.