To electronically file a taxpayer's return over the Internet:
- Register or renew and receive approval to use one or both of the filing options available.
- Prepare the tax return from the client's documents.
- For each eligible return, your client has to complete and sign Form T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return. As used here, the term client refers to the person who has to file the return under the Income Tax Act.
- Use a certified tax calculation software package to format the electronic return into the configuration we require. Note that records formatted for EFILE Online are not compatible with the EFILE Online Plus filing option.
- Under "File now" select the appropriate link which will open a secure Web browser and access the appropriate transmission Web page during our regular system hours of operation.
Note: You cannot use the transmission Web page available from the NETFILE Web site. Transmission on that site is restricted to individuals filing their own returns. You should also ensure that you select the correct filing option based on the software package you used to create and save the return.
- For EFILE Online users:
- If you agree with the terms and conditions listed on the Ready to File transmission Web page, click the "I agree. Proceed" button.
- Enter your EFILE number and password.
- Enter the location of the file to be transmitted, using the full name and path of the file where the return is saved. (For example: c:\files\tax\return11.tax). You can find this using the "browse" link, if one appears on your screen.
- Enter your client's preferred method of payment, if you have calculated a balance due.
- Read the declaration and, if you agree, click the "I agree. File the return." button.
- Within seconds, the file should upload and you will receive a confirmation number or, if the return requires correction, an error message.
- Correct the error(s) and retransmit if necessary. Contact your EFILE helpdesk
if you require any assistance.
- When the return is accepted, enter the DCN and confirmation number in Part H of Form T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return. Keep a copy for your records and give one copy to your client.
- For EFILE Online Plus users:
- Enter your EFILE number and password and click the "I agree" button.
- On the resulting Action menu, select "File a batch of T1 returns" from the list of options available.
- Enter the full name and path of the location where the file to be transmitted has been saved. (For example: c:\files\tax\returns11.ted). You may be able to find this using the "browse" link, if one appears on your screen.
- If you agree with the terms and conditions listed under your responsibilities, click the "Submit Batch" button.
- Wait a minute or two for the file batch to upload and to receive the transmission file name we assign. Record this name. It will be used to identify the subsequent acknowledgement file.
- We recommend that you pick up all acknowledgement files as soon as possible. This will minimize delays in processing your clients' returns especially where corrective action is necessary. It will also allow you to provide your clients with confirmation that CRA has their return.
As stated in section 150.1(3) of the Income Tax Act:
"For the purposes of section 150, where a return of income of a taxpayer for a taxation year is filed by way of electronic filing, it shall be deemed to be a return of income filed with the Minister in prescribed form on the day the Minister acknowledges acceptance of it."
Note: For an electronic record to be deemed a return of income filed with the Minister in prescribed form:
– a confirmation number must be generated by EFILE Online, or
– the return's Document Control Number must appear on the acceptance records list of an acknowledgement file generated by EFILE Online Plus.
All returns filed with the Canada Revenue Agency are processed in cycles. Accepted returns are entered in the next available cycle. Cycle processing begins in mid-February, and Notices of Assessment for returns processed in the first cycle should be issued by the end of that month.