• What's new
• News and program updates

What's new

T1 EFILE

The EFILE and ReFILE services are open for transmission from February 19, 2024 at 8:30 a.m. (Eastern time), until January 31, 2025. You can electronically file your clients 2017, 2018, 2019, 2020, 2021, 2022, and 2023 initial personal income tax and benefit returns using the EFILE service and you can file your clients amended T1 returns for 2020, 2021, 2022, and 2023 using ReFILE.

T3 EFILE

The T3 EFILE service is open for transmission from February 19, 2024, at 8:30 a.m. (Eastern Time), until January 31, 2025. Visit the T3 EFILE information web page for more details on the services available this year.

News and program updates

September 23, 2024 - Representative authorization

This message provides information on a system change and a reminder about the signature pages.

Cancel a representative

As part of the Canada Revenue Agency’s (CRA) ongoing commitment to protecting taxpayer information, the service to cancel a representative will be updated on October 21, 2024 to ensure that electronic filers can only submit a request to cancel their own authorization.

A reminder about the signature page:

Before submitting an authorization request through EFILE, make sure your client signs the signature page that is generated. For accounts where the client is deceased, the signature page must be signed by the legal representative. After the signature page is signed:

• Keep it in your records for six years from the date that the electronic authorization request was transmitted to the CRA via your EFILE software.
• Do not send the signed signature page to the CRA unless requested to do so.

Note: All authorization requests for online access must be submitted electronically through your certified tax software. Do not send the signature page that is generated during the authorization process. The CRA will not process it as an authorization request and it will not be returned to you.

August 13, 2024 - Interruption of services – System maintenance

Some Canada Revenue Agency systems will be undergoing annual maintenance. As a result, the following service interruptions will occur during the time frames noted below.

These services will be temporarily unavailable from 11:30 p.m. on Friday, August 16, 2024, until 6:00 a.m. on Monday, August 19, 2024 (Eastern Time):

• EFILE for Individuals (T1) and Trusts (T3)
• Corporation Internet Filing (T2)
• AgriStability/AgriInvest Corporation forms transmission web service
• Special Elections and Returns web services (T1 and T2)
• Foreign reporting transmission web services, such as Forms T1134 and T1135
• ReFILE
• EFILE online services “Register/Yearly renewal/Account maintenance/Transmission History”
• Auto-fill my return and Express NOA services
• Client Data Enquiry
• Transmission web service for authorizing or cancelling a representative
• Email notifications from the CRA

July 9, 2024 - Clean Technology and Carbon Capture, Utilization, and Storage Investment Tax Credits

As of June 20, 2024, Bill C-59 received Royal Assent. This includes the investment tax credits (ITC) for Clean Technology and Carbon Capture, Utilization and Storage (CCUS). Corporations can now claim these credits on their Corporation Income Tax Return. In order to claim the CCUS ITC, you must be issued an initial project evaluation for each qualified CCUS project by Natural Resources Canada.

Two new lines to claim these credits have been added to Schedule 31 Investment Tax Credits - Corporations:

• T2 Schedule 31 new line 155 – Clean Technology ITC
• T2 Schedule 31 new line 200 – Carbon Capture, Utilization, and Storage ITC

Ensure amounts claimed for these new lines are included on line 780 of your return.

Until a form that details how the ITC is calculated becomes available (anticipated for Fall 2024), taxpayers must provide information with their return. Go to Clean economy investment tax credits (ITCs) - Canada.ca for the information that must be submitted with the return.

July 4, 2024 - Is your EFILE account information up to date?

Keeping your EFILE account up to date is very important and updates should be made whenever changes occur. For example, has your mailing or email address, phone or fax number, or contact information changed? Or have there been changes to the applicants registered on your EFILE account? If so, it would be a great time to update your account information now that the filing season is winding down.

Ensuring that updates are made each time a change occurs to your EFILE account may also expedite the suitability screening process when you renew your account in October for the next filing season!

Updating your account is easy. Follow the steps below:

• go to the Canada.ca/EFILE page and select “EFILE Login”;
• enter your EFILE number and password;
• select the “Maintain account’’ option;
• review and update (if necessary) the information on all pages; and
• click “Submit maintenance” to receive confirmation of the account changes you just made.

Although you can update most fields yourself, some will need to be changed by an EFILE Helpdesk officer. Refer to the Account maintenance web page for a complete list of what you can do by yourself and what you may need help with. For any fields you are unable to update, please call your designated EFILE Helpdesk.

No action is required on your part if no changes are needed for your EFILE account information.

Note: Do not confuse account maintenance with the yearly online renewal. You will not be able to complete the yearly renewal of your account until the start of the next EFILE program in October 2024; a reminder will be sent to you at that time.

We’re here to help!

June 28, 2024 - Reminder: “Available Payments Summary” letters

At the end of May 2024, the Canada Revenue Agency (CRA) issued the first annual “Available Payments Summary” letter to taxpayers who have available payments on their account. Taxpayers who are signed up for e-notifications received an email notification of the letter. Taxpayers and their authorized representatives can view these letters through the Agency’s secure portals. The “Available Payments Summary” letters direct taxpayers to log-in to My Account for Individuals to take action.

Taxpayers and their authorized representatives can use the “Transfer payment(s)” option on the Accounts and payments page in My Account to transfer, in real time, available payments to:

• an individual tax balance;
• instalments for the current year; and
• a COVID-19 benefits balance.

The “Transfer payment(s)” option cannot be used to transfer a payment to an amount under appeal or to an amount that is not shown on the “Accounts and payments” page on My Account. For these payment transfers, please contact the CRA at 1‑800‑959‑8281.

June 27, 2024 - Canada Carbon Rebate for Small Businesses

Get ready for the Canada Carbon Rebate for Small Businesses

Budget 2024 announced the new Canada Carbon Rebate for Small Businesses which is designed to return a portion of federal fuel charge proceeds to eligible Canadian-controlled private corporations (CCPCs).

CCPCs can get ready by filing their corporate income tax return for the tax year ending in 2023 by July 15, 2024.

Learn more about the eligibility criteria and other details : Canada Carbon Rebate for Small Businesses

June 12, 2024 - Reminder - Disability Tax Credit

Before including the disability amount on an individual’s T1 income tax and benefit return, please ask your client if they have applied for the disability tax credit (DTC) before. Your client can give you the notice of determination that was sent to them. This notice will indicate if the Canada Revenue Agency (CRA) has determined that your client is eligible for the DTC and for which years. The DTC information that is available on My Account or Represent a Client (including the Client Data Enquiry page), can help you determine if your client is eligible to claim the disability amount.

The CRA needs a completed Form T2201, certified by a medical practitioner, to determine if an individual is eligible for the DTC. The T1 income tax and benefit return can only be processed with the disability amount after this determination is made.

Clients who are approved for the DTC don't need to send the CRA a new form every year, unless the CRA asks for one.

If your client needs more information about the DTC, or the application process, they can visit Canada.ca/Disability tax credit.

Thank you for your continued collaboration in offering electronic services to taxpayers.

June 6, 2024 - Reminder - Do you have T1 returns that need to be retransmitted?

Did you know that you can log in to our secure EFILE web service whenever it’s convenient for you?

It's easy!

• Sign in to the secure site with your EFILE number and password.
• Click on the "View T1 EFILE Service Transmission History" link to display your rejected transmissions in reverse chronological order.
• Click on the file name hyperlink to display the transmission information.
• The error message(s) displayed will help you identify the corrections you need to make to successfully re-transmit the return or if the return must be paper filed.
• Once your corrected and retransmitted returns are processed, they will be removed from this list and be displayed on your Accepted transmission(s) link.
• You can also view any amended T1 transmissions you have made through the ReFILE service by clicking on the "View ReFILE Service Transmission History" link. All accepted and rejected ReFILE transmissions will be displayed.

Note:

A rejected transmission will be removed from this list and will no longer be displayed if:

• A paper return was processed by the CRA after your transmission was rejected.
• The return was successfully received later from another electronic filer or transmitted via NETFILE.

Important information

Be sure to use the current date when searching any of these transmission links. If you do not have any transmissions to display, the system will bring you back to the EFILE login page.

Thank You.

June 4, 2024 - Change my return and ReFILE

The Canada Revenue Agency (CRA) strives to continually improve its services to individuals. These two services allow individuals to request changes to their returns online.

Change my return is a tool in My Account that lets individuals make online adjustment requests for the 10 previous calendar years. Representatives can access the Change my return service through Represent a Client.

ReFILE is an online service that lets individuals and EFILE service providers send online adjustment requests for the 2023, 2022, 2021, and 2020 returns with certified NETFILE software and EFILE software.

New option in ReFILE for EFILE service providers

Starting with the 2023 tax year, EFILE service providers can now use ReFILE to request changes for returning residents to Canada and immigrants. NETFILE users cannot use this option.

For more information on changing your client’s return, go to After you file your tax return - Personal income tax - Canada.ca.

May 13, 2024 - Update: Taxpayer self-service – Available payments

Payments on an individual tax account that have not been applied to a particular tax year can be viewed in the “Available payment(s)” section of the “Accounts and payments” page on My Account for Individuals.

In addition to the existing options to transfer available payments to an individual tax balance or to instalments for the current year, taxpayers and their authorized representatives can now use the “Transfer payment(s)” option on the Accounts and payments page in My Account to transfer available payments to a COVID-19 benefits balance, in real time.

“Transfer payment(s)” cannot be used to transfer a payment to an amount under appeal, or to an amount that is not shown on the “Accounts and payments” page on My Account. For these payment transfers, the Canada Revenue Agency (CRA) will need to be contacted at 1‑800‑959‑8281.

In May 2024, the CRA will begin issuing annual “Available Payments Summary” letters to taxpayers who have available payments on their account. Taxpayers who are signed up for e-notifications will receive an email notification of the letter. Taxpayers and their authorized representatives can view these letters through the Agency’s secure portals.

May 9, 2024 - Interruption of services – System maintenance

The Canada Revenue Agency's (CRA) systems will be undergoing maintenance. As a result, the following service interruptions will occur during the time frames noted below:

These services will be temporarily unavailable from 11:00 p.m. on Friday, May 10, 2024, until 6:00 a.m. on Monday, May 13, 2024 (Eastern Time):

• Corporation Internet Filing
• Corporation Foreign Reporting transmission web services, such as Forms T1134 and T1135
• Auto-fill my return and Express NOA services
• Client Data Enquiry
• Transmission web services for authorizing or cancelling a representative

The following services will be temporarily unavailable from 11:00 p.m. on Friday, May 10, 2024, until 2:00 p.m. on Saturday, May 11, 2024 (Eastern Time):

• EFILE for Individuals
• ReFILE
• AgriStability/AgriInvest Corporation forms transmission web service

Note: There will be no interruption of service to the following EFILE online services:

• Register for EFILE
• Yearly renewal
• Account maintenance
• Transmission history

May 7, 2024 - EFILE monitoring

As you may be aware, the Canada Revenue Agency may ask you for a number of copies of Form T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return or Form T183TRUST, Information Return for Trusts Filing Electronically as part of its monitoring activities to help ensure taxpayer information is protected.

You may send the requested forms to us electronically using the Submit documents option in the Represent a Client (RAC) portal. You must be registered in RAC in order to use this option. Do not send the forms by email since email is not a secure form of communication. We will provide you with a specific time frame to respond to our request. If you do not respond on time, we may suspend your EFILE privileges.

In addition, after we have received the forms, we may also ask for a written explanation of anomalies that are identified.

Do not submit T183 forms unless we ask you for them. If your client has to make a payment, do not ask them to send a copy of Form T183 with the payment. Instead, refer them to the Payments to the Canada Revenue Agency web page for payment options.

If you are asked to provide copies of these forms, you can refer to the letter that you will receive for more information.

If you have questions about this message, please call your EFILE Helpdesk.

Thank you for your co-operation in this matter.

April 19, 2024 - Help us improve our process of recording dates of death correctly

Dates of death on tax returns

The Canada Revenue Agency (CRA) noticed that tax preparers occasionally include a deceased person’s date of death on the living spouse’s tax return. This may result in the CRA mistakenly recording the living spouse as deceased.

This error can cause major financial and emotional consequences since it can stop all benefit payments to the living person. The benefits that would significantly affect them are the Canada child benefit, goods and services tax credit / harmonized sales tax credit, the Canada Pension Plan and old age security. Other benefits may also be affected.

Therefore, please make sure you include the date of death information only on the deceased person’s tax return.

Social insurance numbers (SIN) on legal documents

If you are a representative settling a deceased person’s estate, the deceased’s social insurance number (SIN) must be provided with any request or document you are sending to the CRA. This will help ensure there are no delays in updating the appropriate records with the date of death information.

Thank you for your cooperation.

April 16, 2024 - Penalty charged in error for some trusts

The Canada Revenue Agency (CRA) has identified that some trusts that filed their 2023 returns with T3SCH15, Beneficial Ownership Information of a Trust, have been charged a penalty of $100 or more in error.

Trusts that filed after March 30, 2024 and before April 3, 2024 may have received a penalty for a late filed T3SCH15 even though the return and T3SHC15 were filed on time.

We are currently working on reassessing the affected accounts and we will be issuing a corrective Notice of Reassessment.

No further action or payment of the penalty is required on the part of your impacted clients.

April 11, 2024 - Reminder - Disability Tax Credit

Before including the disability amount on an individual’s T1 income tax and benefit return, please ask your client if they have applied for the disability tax credit (DTC) before. Your client can give you the notice of determination that was sent to them. This notice will indicate if the Canada Revenue Agency (CRA) has determined that your client is eligible for the DTC and for which years. The DTC information that is available on My Account or Represent a Client (including the Client Data Enquiry page), can help you determine if your client is eligible to claim the disability amount.

The CRA needs a completed Form T2201, certified by a medical practitioner, to determine if an individual is eligible for the DTC. The T1 income tax and benefit return can only be processed with the disability amount after this determination is made.

Clients who are approved for the DTC don't need to send the CRA a new form every year, unless the CRA asks for one.

If your client needs more information about the DTC, or the application process, they can visit Disability tax credit.

Thank you for your continued collaboration in offering electronic services to taxpayers.

April 9, 2024 - Reminder - Do you have T1 returns that need to be retransmitted?

Did you know that you can log in to our secure EFILE web service whenever it’s convenient for you?

It's easy!

• Sign in to the secure site with your EFILE number and password.
• Click on the "View T1 EFILE Service Transmission History" link to display your rejected transmissions in reverse chronological order.
• Click on the file name hyperlink to display the transmission information.
• The error message(s) displayed will help you identify the corrections you need to make to successfully re-transmit the return or if the return must be paper filed.
• Once your corrected and retransmitted returns are processed, they will be removed from this list and be displayed on your Accepted transmission(s) link.
• You can also view any amended T1 transmissions you have made through the ReFILE service by clicking on the "View ReFILE Service Transmission History" link. All accepted and rejected ReFILE transmissions will be displayed.

Note:

A rejected transmission will be removed from this list and will no longer be displayed if:

• A paper return was processed by the CRA after your transmission was rejected.
• The return was successfully received later from another electronic filer or transmitted via NETFILE.

Important information

Be sure to use the current date when searching any of these transmission links. If you do not have any transmissions to display, the system will bring you back to the EFILE login page.

Thank You.

April 5, 2024 - EFILE Helpdesk hours of service: We’re here to help!

The Canada Revenue Agency has extended the service hours of its EFILE Helpdesks in advance of the T1 filing deadline.

Go to our EFILE Helpdesk support page for more information. You can also find copies of all previously issued messages on our EFILE News and Program Updates page.

Thank you.

April 2, 2024 - Electronic submission of Form T2201, Disability Tax Credit Certificate

The fully digital disability tax credit (DTC) application form is available to applicants and their legal representatives. Applicants can complete Part A of the form online via My Account. To simplify the process and save time, the applicant’s portion of the form is prepopulated with information already on file at the CRA. Once completed, they will receive a reference number to give to their medical practitioner who will use it to complete Part B of the form online.

The traditional paper form will continue to be available to those who are unable to, or prefer not to, complete the application online. Paper copies of Form T2201, Disability Tax Credit Certificate, can be sent by mail to the Sudbury, Winnipeg or Jonquière tax centre, or submitted electronically using the secure Submit Documents tool in the My Account or Represent a Client portals.

A legal representative, or a representative with level 2 authorization, can upload and submit Form T2201, at any time during the year. It's fast, easy, and secure!

• At the bottom of the “Submit Documents” webpage in the CRA portal, click the “without a case or reference number” hyperlink.
• Select the button “Send Form T2201 – Disability Tax Credit application, or send supporting documents”.
• Follow the steps to attach the file(s).

This option is a quick way to electronically submit documents on behalf of clients and obtain confirmation that the CRA has received the file(s).

Clients who have submitted Form T2201, Disability Tax Credit Certificate to the CRA are asked not to submit another copy by any other method as duplicate submissions could delay the approval process.

The status of a Disability Tax Credit Certificate application may be viewed by individuals and their representatives through the Progress Tracker service in My Account. They can also check CRA processing times online.

April 2, 2024 - Change my return and ReFILE

The Canada Revenue Agency (CRA) strives to continually improve its services to individuals. These two services allow individuals to request changes to their returns online.

Change my return is a tool in My Account that lets individuals make online adjustment requests for the 10 previous calendar years. Representatives can access the Change my return service through Represent a Client.

ReFILE is an online service that lets individuals and EFILE service providers send online adjustment requests for the 2023, 2022, 2021, and 2020 returns with certified NETFILE software and EFILE software.

New option in ReFILE for EFILE service providers

Starting with the 2023 tax year, EFILE service providers can now use ReFILE to request changes for returning residents to Canada and immigrants. NETFILE users cannot use this option.

For more information on changing your client’s return, go to After you file your tax return - Personal income tax - Canada.ca.

March 28, 2024 - New – Bare trusts are exempt from trust reporting requirements for 2023

To support ongoing efforts to ensure the effectiveness and integrity of Canada’s tax system, the Government of Canada introduced new reporting requirements for trusts.

In recognition that the new reporting requirements for bare trusts have had an unintended impact on Canadians, the Canada Revenue Agency (CRA) will not require bare trusts to file a T3 Income Tax and Information Return (T3 return), including Schedule 15 (Beneficial Ownership Information of a Trust), for the 2023 tax year, unless the CRA makes a direct request for these filings.

Over the coming months, the CRA will work with the Department of Finance to further clarify its guidance on this filing requirement. The CRA will communicate with Canadians as further information becomes available.

Still have questions?

Find out more with our answers to frequently asked questions on the new reporting requirements for trusts.

Tax tip

March 28, 2024

March 28, 2024 - EFILE for Non Residents

Effective for the 2023 tax year, electronic filers will be able to submit T1 income tax and benefit returns through EFILE for the following individuals, subject to some exclusions:

• Emigrants;
• Non-residents who are disposing of a taxable Canadian property, filing under section 116 of the ITA.

To confirm if your software supports these return types, visit the detailed information page by clicking on the name of the company for your software product at the following website: EFILE certified software for the 2024 EFILE program.

March 22, 2024 - Interruption of services – System maintenance

Due to system maintenance, the following Canada Revenue Agency (CRA) services will be temporarily unavailable from 3:00am to 9:00am on Saturday, March 23, 2024, ET.

• My Account
• My Business Account
• Represent a Client
  • Client data enquiry
• Tax information web service
  • Auto-fill my return
  • Express NOA
• Change my address
• Change my direct deposit
• CRA Sign in
• Business Registration Online

For more information, please visit View service maintenance details.

March 14, 2024 - Sent on behalf of Elections Canada

Help your clients be ready to vote by asking them to check the appropriate boxes

Elections Canada encourages tax preparers to regularly ask their clients for their consent to check the boxes in the Elections Canada section of their income tax and benefit return. By consenting, eligible clients will make sure they are registered at their current address and ready to vote when a federal election is called. Sharing their name, address, and date of birth with Elections Canada is the easiest way for Canadian citizens to make sure their voter information stays up to date.

Young Canadians aged 14 to 17 who file a tax return may also consent to sharing their information with Elections Canada for the Register of Future Electors. Once eligible future electors turn 18, their information will be added to the National Register of Electors.

Accurate lists of electors allow us to better serve electors, and they also contribute to electoral integrity. Elections Canada thanks you for your continued support during this tax season.

To learn more about the Elections Canada consent questions, visit elections.ca. You can also call Elections Canada at 1-800-463-6868 or 1-800-361-8935 (TTY).

March 4, 2024 - Safeguards to protect taxpayer information

The Canada Revenue Agency (CRA) takes the protection, privacy and security of Canadians’ information very seriously.

As the CRA continues to invest in security and enhance its technologies, processes and controls, additional identification validations have been put in place for the 2024 filing season (2023 tax year).

First-time filer validations

First-time filer validations have been enhanced for EFILE for the 2023 tax year. Taxpayer’s identity information such as first name (given name), if applicable, middle name (second name), if applicable, last name (family name) and date of birth must be an exact match to the identification information as issued under their social insurance number for the return to be accepted and for the taxpayer’s identification information to be updated on CRA records.

For first-time filer individuals with one name only, tax preparers may add the name in the last name (family name) field and leave the other name fields blank.

For any unsuccessful transmission, new response message 110-B will be returned. Please verify your client’s identity information – first name (given name), if applicable, middle name (second name), if applicable, last name (family name) and date of birth. Should the error persist following unsuccessful attempts, we recommend filing the 2023 Income Tax and Benefit Return in paper form.

February 23, 2024 - 2024-25 amounts announced for the Canada Carbon Rebate (previously known as the Climate action incentive payment)

The Canada Carbon Rebate (CCR) (previously known as the Climate action incentive payment (CAIP)) is how the federal government returns the proceeds of carbon pollution pricing to families in provinces where the federal backstop system applies. The name was updated to the Canada Carbon Rebate to clarify its function and make its meaning and relationship to the carbon pricing system more intuitive for Canadians.

The government recently announced the 2024-25 amounts for the CCR.

Starting this April, a family of four will receive Canada Carbon Rebates of:

• $1,800 in Alberta ($450 quarterly)
• $1,200 in Manitoba ($300 quarterly)
• $1,120 in Ontario ($280 quarterly)
• $1,504 in Saskatchewan ($376 quarterly)
• $760 in New Brunswick ($190 quarterly)
• $824 in Nova Scotia ($206 quarterly)
• $880 in Prince Edward Island ($220 quarterly)
• $1,192 in Newfoundland and Labrador ($298 quarterly)

The Canada Carbon Rebate is a tax-free amount to help eligible individuals and families offset the cost of federal pollution pricing. It is paid quarterly in April, July, October and January and is available to eligible residents 19 years and older from Alberta, Saskatchewan, Manitoba, Ontario, New Brunswick, Newfoundland, Nova Scotia and Prince Edward Island.

Individuals who file their taxes electronically by March 15, 2024, should receive the next CCR payment on April 15, 2024. Those who file after March 15, 2024, will receive their payment later after their returns have been assessed. To receive the CCR, individuals must file their tax and benefit return each year. For married or common-law partner, they both have to file or provide their spouse or common law partner’s income on their tax and benefit return.

Please note that the name change to Canada Carbon Rebate may not be reflected immediately by financial institutions and the name of the direct deposit payment may still use a version of CAIP in the short term. It does not impact an individual’s eligibility for the payment or the amount they will receive, and there should be no interruption to scheduled spring payments. However, if your client’s payment does not arrive as anticipated, please advise them to wait 10 business days before contacting the CRA.

February 22, 2024 - Reminders

EFILE online service – Transmission History

You can track your transmission history, for the current filing program, on our secure EFILE web service. This service provides links to access:

• Accepted T1 transmissions
• Rejected T1 transmissions requiring correction (with the associated error clues)
• Amended T1 returns submitted through ReFILE
• Accepted T3 transmissions
• Rejected T3 transmissions requiring correction (with the associated error clues)

Be sure to check your transmission history on a regular basis, so you can correct any errors and retransmit before the filing due dates (April 30 for most Canadians).

You can sign in to the secure site whenever it’s convenient for you!

Form T183

Be sure to check out the updates made to the Form T183, Information Return for Electronic Filing of an Individual’s income tax and benefit return.

Remember that you are required to have a completed Form T183, signed by your client, for each T1 initial and amended return you transmit, when using the EFILE or ReFILE services.

If you are also submitting a T3 Trust income tax return, please note that Form T183 TRUST, Information Return for the electronic filing of a Trust Return, must be completed and signed by the trustee, executor, liquidator or administrator prior to transmission of the return for the Trust.

February 21, 2024 - Help us improve our process of recording dates of death correctly

Dates of death on tax returns

The Canada Revenue Agency (CRA) noticed that tax preparers occasionally include a deceased person’s date of death on the living spouse’s tax return. This may result in the CRA mistakenly recording the living spouse as deceased.

This error can cause major financial and emotional consequences since it can stop all benefit payments to the living person. The benefits that would significantly affect them are the Canada child benefit, goods and services tax credit / harmonized sales tax credit, the Canada Pension Plan and old age security. Other benefits may also be affected.

Therefore, please make sure you include the date of death information only on the deceased person’s tax return.

Social insurance numbers (SIN) on legal documents

If you are a representative settling a deceased person’s estate, the deceased’s social insurance number (SIN) must be provided with any request or document you are sending to the CRA. This will help ensure there are no delays in updating the appropriate records with the date of death information.

Thank you for your cooperation.

February 20, 2024 - Express Notice of assessment (NOA)

Your client doesn’t have to wait for a paper notice of assessment (NOA) or notice of reassessment (NOR). Use the Express NOA service if your client wants the results right away!

In its ongoing commitment to serving Canadians better, the Canada Revenue Agency (CRA) continues to offer the Express NOA service. Using certified software, individuals and authorized representatives can view a notice of assessment right after the return is received and processed by the CRA.

The Express NOA service is available to deliver notices of assessment year-round in EFILE and NETFILE-certified tax preparation software, except for periods of regularly scheduled system maintenance.

To use the Express NOA service, you must:

• be a certified electronic filer;
• be registered in Represent a Client and have a RepID, GroupID or business number;
• use EFILE-certified software

your client must:

• authorize you for online access (RepID, GroupID, or business number) to their CRA tax information, using one of the following methods:
  • directly in their My Account.
  • through your EFILE-certified software. The signature page generated by the software is to be signed by the client and kept by you for six years.
  • by confirming in their My Account the authorization request you submitted in Represent a Client.
• complete Part E of Form T183, Information Return for Electronic Filing of an Individual’s Income Tax and Benefit Return, and select the Express NOA option.

Note: When your client completes Part E of Form T183 to have their notice of assessment or reassessment made available electronically to you, the CRA will not send you or your client a paper copy of the notice of assessment or reassessment.

February 19, 2024 - Mandatory Electronic Filing by Tax Preparers

As of January 1, 2024, tax preparers filing more than five returns of the same type need to use EFILE. Mandatory electronic filing (MEF) applies to the filing of T1 income tax and benefit returns, T2 Corporation income tax returns and T3 trust returns. If more than five returns of the same type are filed by paper, penalties could apply and could be as much as $25 for each T1 or T3 return and $100 for each T2 Corporation return.

Find out more information on mandatory electronic filing for tax preparers.

February 19, 2024 - Reminder: Taxpayer self-service

Payments on an individual tax account that have not been applied to a particular tax year are displayed following all other transactions at the end of the online statement of account. These payments can also be viewed in the “Available payment(s)” section of the “Accounts and payments” page on My Account for Individuals.

Taxpayers and their authorized representatives can use the “Transfer payment(s)” option in the “Available payment(s)” section to transfer available payments to an existing individual tax balance or to their tax instalments for the current year in real time.

“Transfer payment(s)” cannot be used to transfer a payment to an amount under appeal or to an amount that is not shown on the “Accounts and payments” page on My Account. For these payment transfers, the Canada Revenue Agency (CRA) will need to be contacted at 1-800-959-8281. We accept collect calls.

Note: The CRA plans to add individual COVID-19 benefit debt as a transfer option under this service in the near future.

February 19, 2024 - Organ and Tissue Donation

The Canada Revenue Agency (CRA) is helping increase the visibility of organ and tissue donor registries across the country.

When filing taxes for the 2023 tax year, Ontario and Nunavut residents can tick a box on their income tax and benefit return to indicate they want to receive information from their provincial/territorial government about becoming organ and tissue donors.

As a tax preparer, you can tick the box when preparing a client’s tax return as long as the client consents to having their contact information shared with their provincial/territorial government.

By ticking the box, taxpayers are not consenting to become organ and tissue donors. They are authorizing the disclosure of limited personal information to the province/territory (email address in the case of Ontario residents and name, address, and email address in the case of Nunavut residents). The province/territory will reach out to taxpayers who have signalled their interest and provide them with more information about organ and tissue donation.

Less than one third of Canadians are registered organ and tissue donors. As most Canadians are required to file an income tax and benefit return each year, the CRA is helping to raise public awareness about organ and tissue donation.

For more information about organ and tissue donation, please visit canada.ca/organ-tissue-donation.

February 16, 2024 - Reminder for Discounters

To meet the needs of the tax professional community and to prepare for the upcoming tax-filing season, stay informed of all changes to procedures and policies, by referring to the Information for discounters webpage.

Remember that you are responsible for complying with the provisions of the Tax Rebate Discounting Act.

February 16, 2024 - Sent on behalf of the Correspondence and Reporting Division

Forms for the 2023 tax year

Need a form? We encourage you to download forms, publications, and income tax products for quick and easy self-service access.

You can download the forms or publications you need directly from our website at canada.ca/get-cra-forms. The CRA will accept these forms for processing.

February 15, 2024 - Using electronic signatures

The Canada Revenue Agency (CRA) accepts the use of an electronic signature on certain forms that are exchanged between third parties (including but not limited to a taxpayer and a tax preparer or electronic filer).

An electronic signature is an efficient way to provide consent and declare the information given on forms exchanged between third parties is correct and complete. Whether a signature is paper-based or electronic, the purpose is to link a person to a document (or transaction), and typically provides evidence of that person’s intent to approve or to be bound by its contents. As always, it is the taxpayer's choice whether they would like to sign the form traditionally or apply an electronic signature.

The CRA will accept an electronic signature on the following forms:

• T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return
• T183CORP, Information Return for Corporations Filing Electronically
• T183TRUST, Information Return for the electronic filing of a Trust Return
• T2183, Information Return for Electronic Filing of Special Elections
• T2200, Declaration of Conditions of Employment
• T1223, Clergy Residence Deduction
• RC71, Statement of Discounting Transaction
• RC72, Notice of the Actual Amount of the Refund of Tax

Please note, for forms RC71 and RC72 an electronic signature can only be used for the 2023 tax year and going forward. For further information on discounting requirements, see Information for discounters.

For more information and guidelines, go to Using electronic signatures.

February 14, 2024 - Sent on behalf of Elections Canada

Help your clients be ready to vote by asking them to check the appropriate boxes

Elections Canada encourages tax preparers to regularly ask their clients for their consent to check the boxes in the Elections Canada section of their income tax and benefit return. By consenting, eligible clients will make sure they are registered at their current address and ready to vote when a federal election is called. Sharing their name, address, and date of birth with Elections Canada is the easiest way for Canadian citizens to make sure their voter information stays up to date.

Young Canadians aged 14 to 17 who file a tax return may also consent to sharing their information with Elections Canada for the Register of Future Electors. Once eligible future electors turn 18, their information will be added to the National Register of Electors.

Accurate lists of electors allow us to better serve electors, and they also contribute to electoral integrity. Elections Canada thanks you for your continued support during this tax season.

To learn more about the Elections Canada consent questions, visit elections.ca. You can also call Elections Canada at 1-800-463-6868 or 1-800-361-8935 (TTY).

January 26, 2024 - Interruption of services – System maintenance

Some Canada Revenue Agency systems will be undergoing annual maintenance. As a result, the following service interruptions will occur during the time frames noted below:

• The T3 EFILE and T1135 T3 web services will be unavailable from 11:59 p.m. on Friday, January 19, 2024, until 8:30 a.m. on Monday, February 19, 2024. (Eastern Time)
• The Pre-authorized debit web service will be unavailable from 11:59 p.m. on Friday, January 26, 2024, until 6:00 a.m. on Monday, February 19, 2024. (Eastern Time)
• The T1 EFILE, ReFILE and T1134/T1135 web services will be unavailable from 11:59 p.m. on Friday, January 26, 2024, until 8:30 a.m. on Monday, February 19, 2024. (Eastern Time)
• The transmission web service for authorizing or cancelling a representative will be unavailable from 8:00 p.m. on Friday, February 2, 2024, until 6:00 a.m. on Monday, February 5, 2024. (Eastern Time)
• The Auto-fill my return and Express NOA services will be unavailable from 11:00 p.m. on Friday, February 2, 2024, until 6:00 a.m. on Monday, February 5, 2024. (Eastern Time)
• The Express NOA service will be unavailable from 11:00 p.m. on Friday, February 2, 2024, until 6:00 a.m. on Monday, February 19, 2024. (Eastern Time)
• The EFILE online service "Transmission History" will be unavailable from 11:00 p.m. on Friday, February 2, 2024, until 8:30 a.m. on Monday, February 5, 2024. (Eastern Time)

Note: There will be no interruption of service to the following EFILE online services: "Register for EFILE", "Yearly renewal" and "Account maintenance".

January 16, 2024 - Attention: Last day to transmit T1 and T3 returns and T1135 forms for T1 and T3

The Canada Revenue Agency’s T1 EFILE, ReFILE and T1135 web services will stop accepting transmissions of your clients’ initial and amended (T1) personal income tax and benefit returns and T1135 forms for T1 at 11:59 p.m. (Eastern Time) on Friday, January 26, 2024, in order to convert our systems for the next filing season. These services will re-open at 8:30 a.m. (Eastern Time) on Monday, February 19, 2024.

The Canada Revenue Agency’s T3 EFILE and T1135 web services will stop accepting transmissions of your clients’ T3 Trusts returns and T1135 forms for T3 at 11:59 p.m. (Eastern Time) on Friday, January 19, 2024, in order to convert our systems for the next filing season. These services will re-open at 8:30 a.m. (Eastern Time) on Monday, February 19, 2024.

Please ensure you transmit any initial or amended T1 or T3 returns and T1135 forms by the respective dates to avoid having to wait until the new program starts.

The following services will still be available after January 26, 2024:

• Corporation Internet Filing for Corporation Income Tax (T2) returns, and T2 Special Elections and Returns (Forms T217, T2 Schedule 89, T2054, T2057, T2058 and T2059). Note: You must have renewed your EFILE account, passed suitability screening and updated your tax preparation software with your newly assigned password to continue to file T2 returns and submit Special Elections and Returns Forms using your EFILE number and password after January 26, 2024. Go to canada.ca/revenue-agency/corporation-internet for more information.
• Electronic filing of requests to authorize or cancel a representative. Note: You must use the 2022 version of the tax software to electronically submit 2022 requests through the transmission web service for authorizing or cancelling a representative until 8:00 p.m. (Eastern Time), on Friday, February 2, 2024. When the transmission web service for authorizing or cancelling a representative re-opens at 6:00 a.m. (Eastern Time), on Monday, February 5, 2024, it will only accept the signature page format, which is available in the 2023 version of the software.

Thank you for your continued support and participation.

January 3, 2024 - Reminder – Have you renewed your access to our electronic services?

Thank you for using the Canada Revenue Agency’s (CRA) electronic services!

To maintain your access for the coming year, including receiving emails from the CRA, you must renew your participation online. This will allow you to use the following electronic services:

• Transmission web services for authorizing or cancelling a representative
• Auto-fill my return service
• Client Data Enquiry
• EFILE for Individuals (T1) and Trusts (T3)
• Corporation Internet Filing
• Foreign reporting transmission web services, such as Forms T1134 and T1135
• Express NOA service
• AgriStability/AgriInvest Corporation forms transmission web service
• ReFILE service
• Email notifications from the CRA
• T2 Special Elections and Returns web services (Forms T217, T2 Schedule 89, T2054, T2057, T2058 and T2059)

The CRA conducts suitability screening each year before electronic filing applicants are permitted to electronically file income tax returns on behalf of their clients. This process may take up to 30 business days. If you do not pass the suitability screening process due to outstanding issues by January 27, 2024, you may encounter an interruption in electronic services. Please submit your renewal as early as possible to avoid unnecessary delays.

How to renew

• Make an online request at canada.ca/efile.
• Click on the "EFILE Sign in" button located in the right side menu bar.
• To sign in, you will need your current EFILE number and password.
• Seconds after submitting your online renewal request, it will be validated and you will receive a confirmation page.
• The confirmation will include your newly assigned password and the EFILE Helpdesk responsible for your file.

Once you have successfully renewed your account, you must update your tax preparation software with your newly assigned password to ensure any future transmissions are successful.

Once your renewal request has undergone the suitability screening process, you will receive an email or letter to advise you of the result.

Note: You only need one EFILE number to file all your clients’ income tax returns. Only tax preparation businesses that operate more than one location are required to have multiple EFILE numbers. If you operate more than one location, remember to complete a separate renewal request for each EFILE number.

As an electronic filer, you have to comply with the EFILE procedures that are available at canada.ca/efile. We encourage you to review the criteria for our suitability screening process and familiarize yourself with the information on these pages before using EFILE. Special attention must be made to review your responsibilities as an electronic filer, which include verifying your clients’ identity and protecting taxpayer information.

Important notes:

You have to complete Form T183 for each initial and amended T1 return you transmit. Form T183 has been revised for the 2024 filing program. Please ensure that you review the changes made to the form.

If you are also submitting T3 Trust Returns, then please note that Form T183 TRUST, Information Return for the electronic filing of a Trust Return, must be completed and signed by the trustee, executor, liquidator or administrator prior to transmission of the return for the trust.

In order to update our systems for the next filing season:

• At 11:59 p.m. (Eastern Time), on January 19, 2024, we will temporarily stop accepting T3 transmissions; and
• At 11:59 p.m. (Eastern Time), on January 26, 2024, we will temporarily stop accepting T1 transmissions

Have you lost your EFILE number or password?

• Please DO NOT file a new application using the "Apply for EFILE" link.
• Simply contact your EFILE Helpdesk for assistance.

Discounter information

• If you are also a discounter, you do not need to renew your discounter code.
• You must electronically submit a new Form RC76 when information previously given on Form RC75, RC76, or RC115 has changed. On the new RC76 forms, be sure to tick the “Change” box in Part A of the form and provide the applicable updated information.

Questions?

• Please consult the EFILE web pages for answers to your most frequently asked questions.
• If the answer is not available on our web pages, call your EFILE Helpdesk.

January 2, 2024 - Interruption of services – System maintenance

Some Canada Revenue Agency systems will be undergoing annual maintenance. As a result, the following service interruptions will occur during the time frames noted below.

These services will be temporarily unavailable from 11:00 p.m. on Friday, January 5, 2024, until 6:00 a.m. on Monday, January 8, 2024 (Eastern Time).

• EFILE for Individuals (T1) and Trusts (T3)
• Foreign reporting transmission web services, such as Forms T1134 and T1135
• ReFILE
• EFILE online service “Transmission History”
• Auto-fill my return and Express NOA services
• Client Data Enquiry
• Transmission web service for authorizing or cancelling a representative

Note: There will be no interruption of service to the following EFILE online services:

• Register for EFILE
• Yearly renewal
• Account maintenance

November 30, 2023 - Reminder – Have you renewed your access to our electronic services?

Thank you for using the Canada Revenue Agency’s (CRA) electronic services!

To maintain your access for the coming year, including receiving emails from the CRA, you must renew your participation online. This will allow you to use the following electronic services:

• Transmission web services for authorizing or cancelling a representative
• Auto-fill my return service
• Client Data Enquiry
• EFILE for Individuals (T1) and Trusts (T3)
• Corporation Internet Filing
• Foreign reporting transmission web services, such as Forms T1134 and T1135
• Express NOA service
• AgriStability/AgriInvest Corporation forms transmission web service
• ReFILE service
• Email notifications from the CRA
• T2 Special Elections and Returns web services (Forms T217, T2 Schedule 89, T2054, T2057, T2058 and T2059)

The CRA conducts suitability screening each year before electronic filing applicants are permitted to electronically file income tax returns on behalf of their clients. This process may take up to 30 business days. If you do not pass the suitability screening process due to outstanding issues by January 27, 2024, you may encounter an interruption in electronic services. Please submit your renewal as early as possible to avoid unnecessary delays.

How to renew

• Make an online request at canada.ca/efile.
• Click on the "EFILE Sign in" button located in the right side menu bar.
• To sign in, you will need your current EFILE number and password.
• Seconds after submitting your online renewal request, it will be validated and you will receive a confirmation page.
• The confirmation will include your newly assigned password and the EFILE Helpdesk responsible for your file.

Once you have successfully renewed your account, you must update your tax preparation software with your newly assigned password to ensure any future transmissions are successful.

Once your renewal request has undergone the suitability screening process, you will receive an email or letter to advise you of the result.

Note: You only need one EFILE number to file all your clients’ income tax returns. Only tax preparation businesses that operate more than one location are required to have multiple EFILE numbers. If you operate more than one location, remember to complete a separate renewal request for each EFILE number.

As an electronic filer, you have to comply with the EFILE procedures that are available at canada.ca/efile. We encourage you to review the criteria for our suitability screening process and familiarize yourself with the information on these pages before using EFILE. Special attention must be made to review your responsibilities as an electronic filer, which include verifying your clients’ identity and protecting taxpayer information.

Important notes:

You have to complete Form T183 for each initial and amended T1 return you transmit. Form T183 has been revised for the 2024 filing program. Please ensure that you review the changes made to the form.

If you are also submitting T3 Trust Returns, then please note that Form T183 TRUST, Information Return for the electronic filing of a Trust Return, must be completed and signed by the trustee, executor, liquidator or administrator prior to transmission of the return for the trust.

In order to update our systems for the next filing season:

• At 11:59 p.m. (Eastern Time), on January 19, 2024, we will temporarily stop accepting T3 transmissions; and
• At 11:59 p.m. (Eastern Time), on January 26, 2024, we will temporarily stop accepting T1 transmissions

Have you lost your EFILE number or password?

• Please do not file a new application using the "Apply for EFILE" link.
• Simply contact your EFILE Helpdesk for assistance.

Discounter information

• If you are also a discounter, you do not need to renew your discounter code.
• You must electronically submit a new Form RC76 when information previously given on Form RC75, RC76, or RC115 has changed. On the new RC76 forms, be sure to tick the “Change” box in Part A of the form and provide the applicable updated information.

Questions?

• Please consult the EFILE web pages for answers to your most frequently asked questions.
• If the answer is not available on our web pages, call your EFILE Helpdesk.

October 20, 2023 - CVITP – Important information

The 2024 filing season is fast approaching! If you plan to volunteer at a free tax clinic again this year and wish to transmit returns electronically, you must renew your EFILE account online.

In order to have your EFILE account ready in time for filing season, you should submit your renewal request before December 6, 2023.

Keep in mind that the EFILE suitability screening process may take up to 30 business days.

If you are a volunteer from Quebec and an application for NetFile Québec has been submitted on your behalf, there may be an additional delay to be approved for the NetFile Québec service. Organizations with the Income Tax Assistance – Volunteer Program in Quebec are responsible for registering their volunteers with NetFile Québec.

The EFILE suitability screening process will only begin once you have completed your volunteer registration and submitted your EFILE renewal request. You will receive an email or a letter to advise you of the result of the screening process.

Remember to follow the steps below in order to avoid delays!

Step 1 – Register with the Community Volunteer Income Tax Program (CVITP) to volunteer at a free tax clinic. If you are a resident of Quebec, register with the Income Tax Assistance – Volunteer Program (ITAVP).

• Complete the registration by following the instructions provided and then click “Submit”.
• Once your registration is received, a confirmation page will be displayed.

Step 2 – Renew your EFILE account by going to canada.ca/efile.

New!

Please be advised that a RepID is now required for all EFILE registrations or renewals.

• If you already have a RepID, you must provide it when you renew your account.
• If you do not have a RepID, you can obtain one by registering with Represent a Client.
• Under the “Yearly renewal” section, click on “sign in”.
• Sign in with your current EFILE number and password. If you lost your EFILE number or password, do not file a new application using the “Register for EFILE" link. Contact your EFILE Helpdesk for assistance.
• Fill out the EFILE renewal information and click on ”Submit”.
• Once your renewal request is received, you will be redirected to an EFILE account renewal confirmation page containing your newly assigned password and the contact information for the EFILE Helpdesk you should call if you have any issues or questions.

Please note: If you renew your account on or after October 16, 2023, you must update your tax preparation software with your newly assigned password. If you do not renew your account on or after October 16, 2023, you may continue to use your current password until January 26, 2024.

As of January 26, 2024, in order to be able to transmit authorization requests and file T1 returns, you will need to have:

• Renewed your EFILE account;
• Passed suitability screening; and
• Updated your tax preparation software with your newly assigned password.

As of January 26, 2024, at 11:00 p.m. eastern time, we will stop accepting T1 transmissions temporarily to convert our systems for the next filing season.

If you have questions:

• For CVITP or ITAVP related questions, please contact your program coordinator or call the dedicated helpline for volunteers at 1-866-398-3488.
• For EFILE related questions, please consult the CRA EFILE web pages or call your EFILE Helpdesk.

Renew as soon as possible!

October 16, 2023 - Electronic Services – 2024 Program

Thank you for using the Canada Revenue Agency’s (CRA) electronic services!

We are proud to work with you to continue to build on this success story and are grateful for your hard work and dedication as we embark on another filing season.

To maintain your access for the coming year, including receiving emails from the CRA, you must renew your participation online. This will allow you to use the following electronic services:

• Transmission web services for authorizing or cancelling a representative
• Auto-fill my return service
• Client Data Enquiry
• EFILE for Individuals (T1)
• Corporation Internet Filing (T2)
• Trust Internet Filing (T3)
• Foreign reporting transmission web services, such as Forms T1134 and T1135
• Express Notice of assessment service (Express NOA)
• AgriStability/AgriInvest Corporation forms transmission web service
• ReFILE service
• Email notifications from the CRA
• New! T1 Special Elections and Returns web services (Forms T217, T2057,T2059 and UHT-2900)

The CRA conducts suitability screening each year before electronic filing applicants are permitted to electronically file income tax returns on behalf of their clients. This process may take up to 30 business days. Please submit your renewal as early as possible to avoid unnecessary delays.

If you renew on or after October 16, 2023, you must update your tax preparation software with your newly assigned password. If you do not renew your account on or after October 16, 2023, you may continue to use your current password until January 26, 2024.

As of January 27, 2024, in order to be able to transmit individual and business authorization and cancellation requests, and file T2 returns, you will need to have:

• Renewed your EFILE account;
• Passed suitability screening; and
• Updated your tax preparation software with your newly assigned password.

In order to update our systems for the next filing season:

• As of January 19, 2024, at 11:59 p.m. eastern time, we will temporarily stop accepting T3 transmissions; and
• As of January 26, 2024, at 11:59 p.m. eastern time, we will temporarily stop accepting T1 transmissions

Access to the EFILE Electronic Filing Service is limited solely for the purposes of the electronic filing of any return of income. Any other use is prohibited. As an electronic filer, you have to comply with the EFILE procedures that are available at canada.gc.ca/efile. We encourage you to review the criteria for our suitability screening process and familiarize yourself with the information on these pages before using EFILE. Special attention must be made to review your responsibilities as an electronic filer, which include verifying your clients’ identity and protecting taxpayer information.

Important note: You have to complete Form T183 for each initial and amended T1 return you transmit. Form T183 will be revised for the 2024 filing program. Please ensure that you review the changes made to the form.

How to renew

• Make an online request at canada.ca/efile.
• Click on the "EFILE Sign in" button located in the right side menu bar.
• To sign in, you will need your current EFILE number and password.
• Seconds after submitting your online renewal request, it will be validated and you will receive a confirmation page.
• The confirmation will include your newly assigned password and the EFILE Helpdesk responsible for your file.
• Once your renewal request has undergone the suitability screening process, you will receive an email or letter to advise you of the result.

Have you lost your EFILE number or password?

• Please do not file a new application using the "Register for EFILE" link.
• Simply contact your EFILE Helpdesk for assistance.

Note: You only need one EFILE number to file all your clients’ income tax returns. Only tax preparation businesses that operate more than one location are required to have multiple EFILE numbers. If you operate more than one location, remember to complete a separate renewal request for each EFILE number.

Discounter Information

• If you are also a discounter, you do not need to renew your discounter code.
• You must electronically submit a new Form RC76 when information previously provided on Form RC75 (discontinued), Form RC76, or Form RC115 (discontinued) has changed. On the new RC76 form, be sure to tick the “Change” box in Part A of the form and provide the applicable updated information.

Questions

• Consult the EFILE web pages for answers to your most frequently asked questions.
• If the answer is not available on our web pages, call your EFILE Helpdesk.