System for Electronic Notification of Debt

• Important dates

The System for Electronic Notification of Debt (SEND) provides information that may help all electronic filers prepare their client's return. It also assists authorized discounters if outstanding debts exist which might affect the amount of the discounted refund. This system is not designed to give 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 our records at the time the request is processed. Balances may arise 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 2009 tax year, SEND will indicate if:

1. the taxpayer is a Home Buyers' Plan participant and may be required to make a repayment for the year;
2. the taxpayer is a Lifelong Learning Plan participant and may be required to make a repayment for the year;
3. the taxpayer received social assistance or workers' compensation benefits (T5007);
4. the taxpayer received Employment Insurance and other benefits (T4E);
5. the taxpayer received Universal Child Care Benefits (RC62);
6. the taxpayer had a reassessment carried out on a prior-year return between January 1, 2008 and the time of submission of the SEND request;
7. the taxpayer has a debt owing to the CRA, and whether the debt is more or less than $10;
8. the CRA or any other federal, provincial, or territorial government department, agency, or Crown corporation has a claim against any refund to which the taxpayer may be entitled, and will identify the source of any such claim;
9. the taxpayer does not show on the CRA's records;
10. the taxpayer has already filed a return for the tax year;
11. the CRA's records indicate that the taxpayer is bankrupt;
12. information on this taxpayer's account has previously been requested by another electronic filer through SEND since December 8, 2009;
13. the taxpayer has requested a reassessment that is currently in progress;
14. the taxpayer received Working Income Tax Benefit (RC210);
15. the taxpayer has tuition, education, and textbook carry forward amounts available for the current year.

Prior to conducting SEND requests, your client must have read, signed and dated a current version of the 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. 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 warning letters 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 original transmission or when certain conditions apply. With the exception of the following three messages, you can resubmit a request once you have taken the necessary corrective action:

1. Validities in our processing system prevent this record from being accepted for EFILE. A paper return should be submitted.
   
   
2. According to our records, this taxpayer was bankrupt last year or is currently in bankrupt status. This taxpayer is therefore not eligible for EFILE.
   
   
3. A return for this taxpayer has been or is being processed already.
   OR
   Please verify the SIN entered, as you may have used an incorrect SIN for this taxpayer.
   
   

If you need the telephone number for the federal, provincial, or territorial government department, agency, or Crown corporation that has a prior claim on your taxpayer's refund, contact your local CRA tax services office

Important dates

• We will start accepting SEND requests on December 7, 2009.
  
  
• We will start accepting EFILE Online Plus transmissions on January 25, 2010.
  
  
• We will start processing returns on February 15, 2010.
  
  
• We anticipate receiving information on Employment Insurance and Other Benefits (T4E), Social Assistance and Worker's Compensation Benefits (T5007), and on Universal Child Care Benefits (RC62) in February 2010. Our systems are updated and revised as we obtain and process submissions from the filers of these information slips. Once updated, SEND results will be displayed for taxpayers who were issued these benefits.