The filing deadline for self-employed individuals is approaching!
Self-employed individuals and their spouses or common-law partners have until midnight on June 15, 2016, to file their 2015 income tax and benefit returns. For records that are returned for correction, you will have until 11:59pm local time on June 19, 2016, to correct and retransmit electronically. Records that are retransmitted and accepted on or before June 19, 2016, will be considered as filed on time.
If you receive a reject error clue that indicates that you should file a paper return and you file the paper return after June 19, 2016, we may assess a late-filing penalty. You should therefore file the paper return as soon as possible. Direct any enquiries requesting relief from the late-filing penalty to the applicable intake centre. You will be required to send a copy of the non-accepted records list.
NOTE: If you are an EFILE representative acting as a transmitter for a preparer, please communicate this message to the preparer.
Service interruptions - System upgrades
The Canada Revenue Agency (CRA) administers a comprehensive suite of processing systems, applications and databases that support its personal income tax (T1) program. The T1 Systems Redesign project (T1SR) is a multi-year initiative to update and modernize technology components, while protecting the integrity of the tax base and ensuring benefit program delivery.
In June 2016, upgrades will be made to the database structure and electronic filing system, to ensure it can meet the future demands of electronic filing.
As a result of these system upgrades, error-free electronic returns that are successfully received via EFILE will be processed even more rapidly!
To ensure full implementation and integration of all components, CRA's T1 Electronic filing system and other impacted services will be temporarily unavailable from June 21, 2016, to June 26, 2016, inclusively.
A comprehensive list of service interruptions and related dates is provided below:
|System/Application||Date/time of shut-down
(Eastern standard time)
|Date/time of start-up
(Eastern standard time)
|EFILE web service|| Tuesday, June 21,
2016 at 3:00 a.m.
|Monday, June 27, 2016
at 8:30 a.m.
|Online service: Transmission
|Saturday, June 25,
2016 at 3:00 a.m.
|Monday, June 27, 2016 at 8:30 a.m.|
|Auto-fill my return and Client Data Enquiry||Saturday, June 25,
2016 at 3:00 a.m.
|Monday, June 27, 2016 at 6:00 a.m.|
Thank you for your patience as we implement these important system changes.
Returns requiring retransmission or paper filing
In April, the Canada Revenue Agency (CRA) sent the first of two emails, similar to the example below, to Electronic filers who had returns rejected when they first tried to transmit them. The list included returns that were rejected with correctable errors and those that were rejected and needed to be submitted on paper.
The second list will soon be sent out. Please correct and resubmit the affected returns electronically or on paper, if necessary. If you don't, we may contact your client(s) and ask them to file a return.
If you receive an email and you recently resubmitted the return(s) in question, please disregard the email. If you have no returns to resubmit, you will not receive an email.
We appreciate your help in this matter.EXAMPLE
The following is a list of files that were rejected and have not been retransmitted. Please make the necessary corrections and re-submit electronically or on paper, if necessary. If you don't, we may contact your client(s) and ask them to file a return.
|DCN||Tax year||Date of
Annual Processing Review Program will begin soon
We will be starting our annual post-assessment review of individual income tax and benefit returns shortly. If your client's tax return has been selected for review, we will send our letters to your office if:
We will not send a second letter to your client if we do not receive a response from you. EFILE representatives, who are authorized to receive CRA letters for a taxpayer, can sign up for online mail to receive Processing Review letters in Represent a Client. The electronic delivery of letters in Represent a Client gives representatives quick and convenient online access to letters.
It is possible that you will receive letters from tax centres other than those you have dealt with in the past. Please make sure to send the requested information to the originating tax centre.
All tax centres and the International and Ottawa Tax Services Office will start sending letters on June 2nd 2016.
System Maintenance - Represent a Client (RAC) - May release impact
As a result of systems maintenance, the following online services will be temporarily unavailable from 8 p.m. on Friday, May 13, 2016, until 6 a.m. on Monday, May 16, 2016 (Eastern time):
Don't forget: the filing deadline is approaching!
The deadline for transmitting returns electronically is midnight on April 30, 2016. However, since this date is a Saturday, the CRA will consider a return as filed on time if the submission is received by midnight on May 2, 2016.
For records that are returned for correction, you will have until 11:59pm local time on May 4, 2016, to correct and retransmit electronically. Records that are retransmitted and accepted on or before May 4, 2016, will be considered as filed on time.
NOTE: The deadline for individuals to pay any balance due for the 2015 tax year is also April 30, 2016. However, since this date is a Saturday, the CRA will consider a payment as being made on time if we receive it or it is postmarked on or before May 2, 2016.
If you receive a reject error clue that indicates that you should file a paper return and you file the paper return after May 4, 2016, we may assess a late-filing penalty. You should therefore file the paper return as soon as possible. Direct any enquiries requesting relief from the late-filing penalty to the applicable intake centre. You will be required to send a copy of the non-accepted records list.
Clients who have self-employment income and their spouses or common-law partners have until midnight on June 15, 2016, to file their income tax returns.
NOTE: If you are an Efiler acting as a transmitter for a preparer, please communicate this message to the preparer.
Are you wondering if you have returns that need to be retransmitted?
Electronic filers often contact the EFILE Helpdesk to ask about the status of previously transmitted returns. When we verify the files, we often see that a large percentage of them were rejected initially but were never resubmitted.
To help you track your transmissions, twice during tax-filing season the Canada Revenue Agency will generate a list of returns that need to be retransmitted. The lists will include returns that were rejected with correctable errors and those that were rejected and need to be submitted on paper. Once processed, they will be removed from any future lists.
The first list will be sent out in April and the second list in June. If one or several of your returns transmitted are on the list, we will send you an email similar to the example below. We will send it to the email address that you gave when you registered online. We will ask you to correct and resubmit the affected returns electronically or on paper, if necessary. If you don't, we may contact your client(s) and ask them to file a return. If you have no returns to resubmit, you will not receive an email.EXAMPLE
The following is a list of files that were rejected and have not been retransmitted. Please make the necessary corrections and resubmit electronically or on paper, if necessary. If you don't, we may contact your client(s) and ask them to file a return.
|DCN||Tax year||Date of
As part of its commitment to protect taxpayer information, from time to time the Canada Revenue Agency (CRA) asks for a number of copies of the following form from electronic filers:
In addition, we may also ask for a written explanation of errors noted during the review. If we ask you for these forms, please do not reply by email since email is not a secure form of communication. We will give you a specific time frame to respond to our request. If you do not respond within that time frame to our request for forms and/or a written explanation on errors noted during the review, we may suspend your EFILE privileges.
Please 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 Make a payment webpage for payment options.
Remember that Part D of Form T183 is similar to Form T1013, Authorizing or Cancelling a Representative, in that it allows the CRA to give you certain information about your client's current-year tax return and it authorizes you to make changes to your client's return and account. Alternatively, your client can use Form T1013 to cancel other representatives or to authorize you to be their representative for a specific tax year or all years. It can even allow you to access its information online. However, the authorizations you are granted in Part D of Form T183 and on Form T1013 are not interchangeable. Even if you have authorization from Form T1013 at the CRA, regardless if it is already on file or you are electronically transmitting or paper-filing the form, the CRA will not contact you for pre- and post-assessment review unless you transmit the authorization from Part D of Form T183 with the return.
New this year! You may also 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. Please refer to the letter we may send you requesting T183 forms for additional information on how to use this new service.
If you have questions about this message, please call your EFILE Helpdesk.
Online Mail and EFILE clients
As you are hard at work using EFILE to transmit income tax and benefit returns for Canadians, we would like to remind you of the benefits of the Canada Revenue Agency's (CRA) online mail service.
Online mail is:
Paperless — Viewing correspondence online means less paper clutter around the home and/or office. The CRA even sends your client an email notification when there is new mail in their secure online account, so they won't miss a thing.
Convenient — When there is correspondence to view, your client only needs to log into My Account to see it. They can access their tax information whenever they need it, wherever they are.
Secure — The CRA takes the protection of Canadians' tax information very seriously. We use the same high levels of security that financial institutions use to protect banking information.
Signing up your client is simple. After you are authorized to do so with a completed Form T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return, you simply include your client's email address in your EFILE transmission.
Please discuss online mail with each of your clients.
The CRA and tax preparers have an excellent history of successful collaboration. We know we can count on your support for this important initiative.
For more information, please visit: http://www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/nlnml-eng.html.
Information for discounters
To meet the needs of the tax professional community and to prepare you for the upcoming tax-filing season, we have revised Guide T4163, Guide for Discounters, and the discounting forms.
Remember that you are responsible for complying with the provisions of the Tax Rebate Discounting Act. To stay informed of all changes to procedures and policies, please see Information for discounters and Guide T4163.
Service interruptions - Annual update
Every year, the Canada Revenue Agency has to briefly shut down its systems to prepare for the coming tax-filing season. As part of this process, the following service interruptions will occur between Friday to Sunday, February 12 to 14, 2016.
Note: The EFILE online service will start accepting T1 returns on Monday, February 15, 2016, at 8:30 a.m. (Eastern time).
The CRA's annual Office Audit Letter Campaign
The Canada Revenue Agency (CRA) will soon be conducting its seventh annual Office Audit Letter Campaign.
The letter writing campaign is designed to facilitate behavioural changes among a selected taxpayer population by providing the selected population with relevant information in order to improve their understanding of their current or past reporting requirements and guidance on how to correct any common errors.
In January 2016, the CRA will send approximately 30,000 "intent-to-audit" letters to selected groups of individual taxpayers and business owners who claim consecutive business or rental losses or who are employees claiming employment expenses on line 229 of their tax return. The objective of the campaign is to encourage letter recipients to review and where applicable correct their tax affairs by accessing their account on-line through My Account, submitting in paper format any required changes using Form T1-ADJ - T1 Adjustment Request, or through the Voluntary Disclosures Program.
CRA's emphasis is on helping individuals and small businesses better understand their tax obligations, which in turn increases future voluntary compliance, protects the government's tax base, and utilizes resources within the CRA more effectively.
If you or your clients have questions about the CRA's Office Audit Letter Campaign or need help making changes to previously filed returns, go to
www.cra.gc.ca/lettercampaign. You can also call the individual income tax enquiries line at 1-800-959-8281 or the business enquiries line at 1-800-959-5525.
Discounters - You can now submit your documents online!
The CRA is focused on using modern technology to improve its services and make filing easier for all Canadians. As part of this commitment, we are now offering a service that lets you submit the following documents through the Represent a client online portal:
You can use Form RC76 to register as a discounter as well as to update your information with us. As a discounter, you must keep your information updated.
This new service is secure, confidential, and efficient. Once you have successfully submitted your documents, we will send you a confirmation number. For more information on submitting documents electronically, go to www.cra.gc.ca/submitdocumentsonline.
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 EFILE access for the coming year, including receiving emails from the CRA, you have to renew your EFILE participation online. This will allow you to use the following electronic services:
Every year, the CRA conducts a suitability screening process before prospective and existing electronic filing applicants are allowed to electronically file income tax returns for their clients. This process may take up to 30 days. Please file your application or renewal as early as possible to avoid unnecessary delays.
How to renew:
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 are in that situation, remember to complete a separate renewal request for each EFILE number.
As an electronic filer, you have to follow the electronic filing procedures. These procedures are available at www.efile.cra.gc.ca. You should become familiar with the information on these pages before using EFILE or SEND.
Lost your EFILE number or password?
NOTE: You have to complete a T183 form for each T1 return you transmit. As well, where it applies, you also have to complete a T1153 form for each SEND request you submit.
Service interruptions - System maintenance
The Canada Revenue Agency's systems will be undergoing annual maintenance this weekend. As a result, the following service interruptions will occur during the time frames noted below:
The EFILE online services New registration, Renewal, Account maintenance and Transmission history will be available during this period.
Tax Data Delivery Name Change and SEND News
In February 2015, the Canada Revenue Agency successfully launched the Tax Data Delivery (TDD) service for tax preparers using EFILE certified software. In February 2016, TDD is being extended to individuals using NETFILE certified software.
To better describe the function of the TDD service, we have renamed it Auto-fill my return. Moving forward, all communications, including the T1 General Income Tax and Benefit Guide, our website, and all our news releases for the 2016 tax filing season, will inform individuals and tax preparers that they can use Auto-fill my return with some NETFILE/EFILE certified software to automatically fill in parts of their or their client's current year return.
In addition to the name change, we have also enhanced the service and expanded the list of tax information, including T3 and T5 slips, for the 2016 tax filing season. One of the exciting new enhancements will allow tax preparers to receive information that is available on the enhanced Client Data Enquiry (CDE) webpage in the Represent a Client online portal, including specific amounts and a robust messaging service, without having to complete Form T1153, Consent and Request. As a result, the System for the Electronic Notification of Debt (SEND) web service, which previously provided this information, will be permanently discontinued effective February 12, 2016.
We ask that you use the new Auto-fill my return name within your products and marketing.
Thank you for your continued support.
Electronic Services - 2016 Program
Thank you for using the Canada Revenue Agency (CRA) electronic services!
Did you know that the collaborative efforts of EFILERs and the CRA accounted for 55% of T1 returns filed in Canada last year?
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:
If you renew between now and January 15, 2016
If you DO NOT renew your account between now and January 15, 2016
As an electronic filer, you have to comply with the electronic filing procedures that are available at www.efile.cra.gc.ca. Please familiarize yourself with the information on these pages before using EFILE or SEND.
As you know, the CRA conducts a suitability screening process each year before prospective and existing electronic filing applicants are permitted to electronically file income tax returns on behalf of their clients. This process may take up to 30 days. Please file your application or renewal as early as possible to avoid unnecessary delays.*************************************************************
How to renew
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.**Important change**
Lost your EFILE number or password?