Sending the CRA a paper return when required to Internet file

Program(s) affected: T2 Document created: 02 21, 2013 Tax year(s): 2012 Document last modified: Version(s): 16.10 Problem status: N/A

What will happen if I am required to Internet file my return but I send the CRA a paper return instead?

The CRA will process the paper T2 return through traditional methods, and apply a penalty for non-compliance. The penalty for tax years ending in 2012 is $500. For tax years ending in 2013 and subsequent, the penalty is $1,000.

For additional information, please click the following link www.canada.ca/en/revenue-agency/services/e-services/e-services-businesses/corporation-internet-filing/frequently-asked-questions-filing-electronic-return.html#q1