Calgarian Christopher Buckley received a $1,000 fine from the Canada Revenue Agency for filing a nil income tax return for his inactive film production company on paper, following a legislative change that eliminated the previous $1 million revenue threshold for electronic filings. Nearly 5,000 dormant companies faced similar penalties, prompting concerns about the fairness of the new law, as many, including Buckley, struggle with the costs and technology required for electronic filing.
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