Subsection 150.1(3)
Administrative Policy
2023 Alberta CPA Roundtable, Q.10
S. 150.1(3) provides that the date of filing of an electronically filed return shall be deemed to be the day the Minister acknowledges acceptance of it. A return of income (due April 30) was filed electronically at 11:00pm PDT on April 30 from an office in Vancouver, and CRA provided an e-file confirmation number instantly posting acknowledgement of the return at 2:00 am EST on May 1.
Which time zone does CRA use when acknowledging receipt of an electronic transmission; and can it accept that all returns filed before 12PM PT are filed on time no matter where they were filed from, at least within Canada?
CRA indicated that “[t]he acknowledgment of an electronically filed return is issued in Eastern Time” but that (in the case of an April 30 filing deadline) “a return will be considered filed on time if the CRA receives it on or before April 30 in the respective Canadian time zone.”
Subsection 150.1(4)
Administrative Policy
25 January 2010 Internal T.I. 2009-0338601I7 F - Déclaration de renseignements électronique
After summarizing ss. 162(7), 162(7.01), 162(7.02), and 162(5), and noting that an electronic filer must certify accuracy of filings before being allowed access to the electronic filing system, the Directorate stated:
… Form T183 for individuals and Form T183CORP for corporations … are required under subsection 150.1(4) if, and only if, the transmitter of the income tax return, not being an information return, is not the taxpayer or the taxpayer's authorized signing officer. Therefore, we cannot rely on this certification since it does not apply to the transmission of an information return.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(5) - Paragraph 162(5)(a) | electronic filer must certify accuracy of filings before allowed access | 103 |