OTTAWA — Calgarian Christopher Buckley didn’t think twice when he sent the Canada Revenue Agency a three-page, nil income tax filing by paper for his inactive film production company earlier this year. He’d done it for years and never had an issue. Article content

So, imagine his surprise when CRA sent back an acknowledgement of his business declaration… and a $1,000 fine for filing it by paper instead of electronically. Article content

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“You file on paper and you’re a corporation, boom bada bing, automatically, you get the penalty, at really no cost to CRA,” Buckley told National Post.

Buckley is the owner of one of nearly 5,000 inactive companies that were fined $1,000 for filing their 2024 tax return by paper, raising questions about

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