Mandatory Electronic Filing for Information Returns

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1. What is an information return?
2. Who must file an information return?
3. What are the new mandatory electronic filing requirements?
4. How should information returns be filed electronically?
5. Will the CRA still accept "electronic media" such as a DVD, CD, or diskette?
6. Why is the CRA making electronic filing mandatory?
7. What are the benefits of electronic filing?
8. Which information returns must be filed electronically?
9. Do I have to file additional or amended returns electronically?
10. Is there an additional cost to file a return over the Internet?
11. Will mandatory electronic filing have any impact on the filing deadlines?
12. If I am required to file returns for prior years, as well as the last year, do I have to file them electronically as well?
13. Where can I get more information about Internet filing?

1. What is an information return?

An information return is a prescribed form used to report certain types of transactions to the CRA. Examples of prescribed forms include the T4 slip Statement of Remuneration Paid and the T5 slip Statement of Investment Income. Each information slip is considered an information return.

2. Who must file an information return?

Any person, including a corporation, partnership, individual estate, and trust, who makes reportable transactions during the calendar year, must file an information return to report those transactions to the CRA.

3. What are the new mandatory electronic filing requirements?

Currently, filers who submit more than 500 information returns of various types must file using either the Internet or electronic media such as a DVD, CD, or diskette.

Under the new requirements, filers who submit more than 50 information returns (see Question 8 for the types of returns) will be required to file online.

4. How should information returns be filed electronically?

Filing electronically means sending your information returns to the CRA via the Internet.

5. Will the CRA still accept "electronic media" such as a DVD, CD, or diskette?

Yes. There will be a "grace" period during which corporations that have been filing more than 50 information returns can continue to use electronic media such as CDs, DVDs or diskettes.

6. Why is the CRA making electronic filing mandatory?

This change will increase the efficiency of government while also delivering service and value to taxpayers. By making electronic filing mandatory, the costs and time required to process information returns are significantly reduced.

7. What are the benefits of electronic filing?

Filing electronically over the Internet is an environmentally friendly alternative to filing on paper or on electronic media. You will receive immediate electronic confirmation that we have received your return, and we will process it faster, with less chance of errors.

8. Which information returns must be filed electronically?

The majority of common information returns (original and additional)—such as the T4 Statement of Remuneration Paid, the T5 Statement of Investment Income, and the T3 Statement of Trust Income Allocations and Designations—must be filed electronically if there are more than 50 information returns for each return type.

For example, the following information returns must be filed electronically using the Internet:

• T3 Statement of Trust Income Allocations and Designations
• T4 Statement of Remuneration Paid
• T4A Statement of Pension, Retirement, Annuity, and Other Income
• T4A-NR Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada
• T4E Statement of Employment Insurance Benefits
• T4RIF Statement of Income From a Registered Retirement Income Fund
• T4RSP Statement of Registered Retirement Savings Plan Income
• T5 Statement of Investment Income
• T5007 Statement of Benefits
• T5008 Statement of Securities Transactions
• T5018 Statement of Contract Payments
• NR4 Statement of Amounts Paid or Credited to Non-Residents of Canada

The following information returns must be filed electronically as this is the only way they can be accepted by the CRA:

Originals only:

• AGR-1 Statement of Farm-Support Payments
• SAFER Manitoba Shelter Benefits
• T4A(OAS) Statement of Old Age Security
• T4A(P) Statement of Canada Pension Plan Benefits

Originals and amended:

• T4E Statement of Employment Insurance Benefits
• T1204 Government Service Contract Payments
• RRSP Contribution Receipt Filing
• TFSA, Tax Free Savings Account

9. Do I have to file additional or amended returns electronically?

If mandatory electronic filing applies to you, you must file any additional returns using the Internet. You do not have to file amended returns electronically, with the exception of the four returns that can only be filed electronically as mentioned in Question 8. However, we encourage you to do so.

10. Is there an additional cost to file a return over the Internet?

No, the CRA does not impose a filing fee. The only costs may be related to fees for commercial software, or for your service provider.

11. Will mandatory electronic filing have any impact on the filing deadlines?

No, the filing deadlines will remain the same.

12. If I am required to file returns for prior years, as well as the last year, do I have to file them electronically as well?

Yes. Mandatory electronic filing relates to the date of filing, not the tax year of the returns being filed.

13. Where can I get more information about Internet filing?

Go to E-services for businesses, or call our Business Enquiries line at 1-800-959-5525.

You can also subscribe to our electronic mailing list at Electronic mailing list - Electronic Filing for Businesses.

Date modified:

2015-07-15