15 July 1998 Internal T.I. 9817146 - EFILE AND DATE OF RECEIPT OF PAYMENT

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

Principal Issues: date of receipt of payment of taxes when efile

Position: date postmarked

Reasons: 248(7)(a)

		July 15, 1998

	Vancouver Island Tax Services Office	HEADQUARTERS
Mr. Fred Vivash	D. Duff
	Director

	Attention: Alana Mayzes
		981714

EFILE and Date of Receipt of Payment

This is in reply to the e-mail correspondence of June 24, 1998, regarding the date of receipt of payments where individual taxpayers file their returns using the EFILE procedures. Your specific question relates to individuals who EFILE on April 30 and mail the amounts due on the same date, and you asked if the date of receipt of the payment was April 30 or the date the amount was actually received.

Paragraph 248(7)(a) of the Income Tax Act provides that:

“For the purposes of this Act,

(a) anything (other than a remittance or payment described in paragraph (b)) sent by first class mail ... shall be deemed to be received by the person to whom it was sent on the day it was mailed...”.

Consequently, where an individual pays the amount of taxes owing through first class mail, the amount is deemed to be received by the Department on the date of the postmark on the letter.

Bryan W. Dath
Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch