The System for the Electronic Notification of Debt (SEND) lets electronic filers send requests one at a time over the Internet using EFILE Online Plus and almost instantly receive selected information about a client's account before preparing their return. It also assists authorized discounters by indicating if outstanding debts exist which might affect whether the return is discounted or the amount of the discounted refund.
This system is not designed to give actual amounts owed to the Canada Revenue Agency (CRA) or any other federal, provincial, or territorial government department, agency, or Crown corporation programs, or as a means to verify the income sources of any taxpayer.
The information provided in the SEND response is based on the databases accessed by SEND at the time the request is processed. Outstanding balances may exist on databases that have not yet been updated to the taxpayer's T1 Account. Balances may also arise or change between the time the SEND request is processed and the time the tax return is assessed. These balances will affect the refund amount.
We are not responsible for errors or omissions in the information, or for providing any additional information about the taxpayer's debt status.
For the 2013 tax year, SEND will indicate if:
We anticipate receiving information on the following slips in February 2014.
Our systems are updated and revised as we obtain and process submissions from the many filers of these information slips. Once updated, SEND results will be displayed for taxpayers who were issued these benefits or payments.
The System Hours of Operation Web page provides the dates and times when the SEND and EFILE systems are available.
Note: Prior to conducting SEND requests, your client must have read, signed and dated a current version of the Form T1153, Consent and Request Form. You must keep the original copy of the T1153 form on file for three years after the end of the taxation year in which it was signed, in case we ask to see it. It must be kept on file even if you did not discount the taxpayer's return. We monitor the activities of electronic filers to ensure that they comply with this and other requirements. If an electronic filer does not comply, we will issue a warning letter as required and can suspend EFILE/SEND privileges.
The Action menu, which appears after a successful log in to the EFILE Online Plus system, will display the SEND option to all electronic filers. An online form is used to submit each separate request. The response will be almost instantaneous.
SEND results cannot be provided when errors were made in the information submitted or when certain conditions apply. With the exception of Code 1, 22 and the first condition of Code 30, you can resubmit a request once you have taken the necessary corrective action:
If you need the telephone number for the federal, provincial, or territorial government department, agency, or Crown corporation that has a prior claim on the taxpayer's refund, contact the CRA at 1-800-959-8281 for individual income tax and trust enquiries. Please note that the CRA will only disclose amounts to the taxpayer, or the taxpayer's authorized representative if the taxpayer has given consent by completing Form T1013, Authorizing or Cancelling a Representative.