Canada Revenue Agency
Symbol of the Government of Canada

Suspension

Conditions for suspension

The Canada Revenue Agency (CRA) reserves the right to revoke an electronic filer's authorization to participate in electronic filing if any one of the following conditions exists:

  1. failure to meet suitability screening criteria;
  2. deterioration in the quality of individual transmissions;
  3. an unacceptable cumulative error rate;
  4. violation of the CRA's advertising standards;
  5. unethical practices in tax return preparation;
  6. late, missing, illegible, or incomplete T183 forms;
  7. late, missing, illegible, or incomplete T1153 forms;
  8. stockpiling of returns for any reason other than the unavailability of the CRA's systems, unless the clients have been informed;
  9. significant complaints about an electronic filer;
  10. other facts or disreputable conduct that would reflect adversely on the program;
  11. failure to completely report any loss, suspected loss, or unauthorized disclosure of an EFILE password or client information;
  12. failure to protect the confidentiality of an EFILE password;
  13. failure to ensure that a client's source documents fully support all income, deductions, and credits reported or claimed on the return;
  14. failure by a preparer to deal directly with the client;
  15. transmitting returns for a non registered or unapproved tax preparer;
  16. making SEND requests on behalf of a third party;
  17. failure to protect the confidential information obtained to electronically file the returns of your clients;
  18. failure to inform CRA of changes to your EFILE registration information (i.e. management and control related changes, address, phone and fax number, email address, etc.).

Warning letter

In most cases, we send a warning letter to the electronic filer before suspension. The letter informs the electronic filer of inconsistencies and asks the filer to take corrective action. Any electronic filer who does not comply with the request will be suspended.

In other cases, an electronic filer or a software program could be suspended immediately, without warning and without possibility of reinstatement.

Administrative review process

Applicants who are denied participation, or electronic filers who are suspended, have the right to an administrative review. You should make your request for an administrative review in writing to the chief of appeals at your tax services office. Send a copy of the denial or suspension letter with your request. The time limit for filing this request is within 90 days of the date we mailed the denial or suspension notice.