Paper file a T2 return in ProFile

Effective for tax years beginning after 2023, all corporations—regardless of gross revenue—are required to file their T2 returns electronically, except for:

• Insurance corporations
• Non-resident corporations
• Corporations reporting in a functional currency
• Corporations exempt from tax under section 149 of the Income Tax Act

For more information, visit the Mandatory electronic filing for tax preparers CRA article.

Important: Corporations filing T2 returns for 2023 or before can still paper file if their gross yearly revenue was less than $1 million.

For OnePay T2 users who haven't registered to EFILE, visit CRA: Filing Information Returns Electronically to receive a Web Access Code (WAC) to EFILE the return.

Note: To obtain a Web Access Code (WAC) you'll need your business's latest Notice of Assessment (NOA) or Reassessment (NOR). If you're filing for the first time, contact the CRA help desk for a WAC, as it's not available through ProFile.

Paper file the T2 and print the barcode

1. Go to the Corporate information page.
2. Select No for the question Internet file this return?
3. Do a preparer sign-off on that field.

4. Go to File > Print.
5. Select T2 Paper as the job type.
6. Select the CRA copy in the Print Details window.

7. Select Print.