System for the Electronic Notification of Debt

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 2011 tax year, SEND will indicate if:

• the taxpayer is a Home Buyers' Plan participant and may be required to make a repayment for the year;
• the taxpayer is a Lifelong Learning Plan participant and may be required to make a repayment for the year;
• the taxpayer received social assistance or workers' compensation benefits (T5007);
• the taxpayer received Employment Insurance and other benefits (T4E);
• the taxpayer received Working Income Tax Benefit Advance Payments (RC210);
• the taxpayer received Universal Child Care Benefits (RC62);
• the CRA reassessed one or more of the taxpayer's prior-year returns between January 1, 2011 and the time of submission of the SEND request;
• the taxpayer has a debt owing to the CRA, and whether the debt is more or less than $10;
• 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;
• the CRA has no record of the taxpayer;
• a return for the taxpayer has already been filed for the current tax year;
• the CRA's records indicate that the taxpayer is bankrupt;
• information on the taxpayer's account has previously been requested by another electronic filer through SEND since December 12, 2011;
• the taxpayer has requested a reassessment that is currently in progress;
• the taxpayer's prior year Notice of assessment indicated there was a tuition, education, and textbook carry forward amount of $35 or more available for the current year.
• the taxpayer qualifies for the "Disability amount" for the current tax year;
• the taxpayer may be entitled to the transfer of the "Disability amount" from his or her spouse or common-law partner for the current tax year;
• the taxpayer may be entitled to the transfer of the "Disability amount" from one or more of his or her dependants for the current tax year;
• one or more of the taxpayer’s past 10 prior-year tax returns could still be filed;
• the CRA might perform a verification of the taxpayer’s income tax return.

The last 5 bullets above are new for the 2011 tax year. Eight new messages have also been added to indicate when the CRA or a federal or provincial government department has a claim against any refund to which the taxpayer may be entitled.

We anticipate receiving information on the following slips in February 2012.

• Employment Insurance and Other Benefits (T4E);
• Social Assistance and Worker's Compensation Benefits (T5007);
• Universal Child Care Benefit Statement (RC62); and
• Working Income Tax Benefit advance payments statement (RC210).

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 or payments.

The 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:

• Code 1: Validities in our processing system prevent this record from being accepted for EFILE. A paper return should be submitted.
  
  
• Code 22: According to our records, this taxpayer was bankrupt last year or is currently in bankrupt status. This taxpayer’s T1 for the period from January 1 to the date just before the assignment is the only return that is eligible for EFILE; however it must be filed by the taxpayer’s trustee.
  
  
• Code 30: 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. 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.