Do tax preparers have to file electronically?
Do tax preparers have to file electronically? 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. What is a mandatory electronic filing? The final regulations are effective upon their publication in the Federal Register. The mandatory e-filing requirement applies to any income tax return for an individual, estate or trust. However, certain returns that the IRS...