Canada Revenue Agency
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Verification

You do not have to send us the information slips and paper documents (except for elections) when you file the return electronically. Inform clients that elections, designations, agreements, waivers, and special elective returns must be submitted in paper format by the appropriate due dates as established in the Income Tax Act. However, it is important to remind your clients to keep all receipts, forms, books, records, and other documents used to prepare their returns, in case we ask to see them.

Reviews of returns filed electronically may be perceived as having an increase in verification activity. This is not the case. The selection process for reviewing income tax returns is the same for both paper and electronic versions. We may contact you more often when you electronically file because we will need to verify supporting documents that were not sent electronically.

Pre-assessment review program

Indicator code 2139 may be displayed on your confirmation, informing you that the particular return may be selected for this pre-assessment verification review. This review could delay processing of the return.

The electronically filed return contains a field for you, the electronic filer, to tell us where and how to send the request for supporting documents. Unless otherwise indicated by the tax preparer pre-assessment and/or post-assessment review contact code, we will send it directly to you by mail.

Processing review program

All returns, whether they are filed electronically or on paper, are subject to a routine review after we assess them. In some cases, this review will result in a request for supporting documents. This does not necessarily mean you or your client made any errors or omissions. Unless your client has signed Form T183 – Part D, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return, and that information has been transmitted to us, we will contact your client directly with the request.