FAQ - Filing information returns electronically

1. Why should I file my information return electronically?
2. In 2012, can I use Internet filing to send my information return for other tax years?
3. I don't want to use cookies. Can I still use Internet filing?
4. How do I sign my electronic return?
5. Can I take my documents and Web access code to a tax preparer to file my information return?
6. I filed on electronic media last year and want to use internet file transfer this year. Can I use the same XML format?
7. Is there a cost to file my return electronically?
8. What are the new mandatory electronic filing requirements?
9. Will I be penalized if I don't file by internet?
10. How should information returns be filed electronically?
11. Which information returns can be filed electronically?
12. How do I get a Web access Code?
13. After I have filed electronically do I need to send paper copy of my return?
14. I submitted my returns but the remittance information is wrong, do I need to re-submit another Summary?

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1. Why should I file my information return electronically?
Internet filing offers the following benefits:

• Confirmation within minutes
  You will receive an electronic submission number within minutes of sending your information return over the Internet.
• Secure
  We use 128-bit secure sockets layer (SSL) encryption, which is the most secure form of encryption commonly available in North America today. We also have a number of other measures in place to ensure data security and confidentiality. This includes the use of firewalls and individualized Web access codes.
• National
  You can file from anywhere in Canada.
• Environmentally friendly
  Except where documents are requested in standard follow-up procedures, these are paper-free programs. You do not have to file your return on paper or on electronic media (DVD, CD or diskette).
• Electronic amendments
  You can now file an amended return using the Internet. See Amending returns.

2. In 2012, can I use Internet filing to send my information returns for other tax years?
Yes. You can file your returns for the tax years 2002 to the 2012; however, returns filed late may have a late-filing penalty assessed.

3. I don't want to use cookies. Can I still use Internet filing?
No. A cookie is a packet of data containing information that identifies you as it intermittently travels between your computer and us. If you don't accept the cookie, you won't be able to send your return to us over the Internet.

4. How do I sign my electronic return?
Two pieces of identification -- your Account Number and your Web access code -- make up your electronic authentication, which is considered an official signature for Internet filing of information returns.

5. Can I take my documents and Web access code to a tax preparer to file my information return?
Yes. Internet filing was designed with this possibility in mind. If you decide to have a tax preparer such as a service bureau, lawyer, or accountant file your information return, you will need to give them your Web access code.

6. I filed on electronic media last year and want to use internet file transfer this year. Can I use the same XML format?
If you have previously filed on electronic media (DVD, CD, or diskette), this year you can use Internet file transfer for a return using XML format.

7. Is there a cost to file my return electronically?
No. The only costs to you are the fees you may pay for commercial software, to adjust your in-house software, for your Internet service provider, or to your service bureau.

8. What are the new mandatory electronic filing requirements?
Filers who submit more than 50 information returns of one information return type (see Question 11 for the types of returns) are required to file electronically using the Internet. The maximum file size accepted in one submission is 150 MB. If your file is more than 150 MB, you can either compress your return or you can divide it so that each submission is no more than 150 MB).

9. Will I be penalized if I don't file by internet?
The CRA will not apply penalties before January 2013 as the required regulations are not yet in place to enforce the legislative requirement. When the regulations are changed, you will be liable to a penalty determined as follows:

Number of information returns	Penalty
51 to 250	$250
251 to 500	$500
501 to 2,500	$1,500
2,501 or more.	$2,500

10. How should information returns be filed electronically?
Filing electronically means sending your information returns to the CRA using the Internet. The file size has increased to 150 megabytes. As a result, all filers will be able to send their information returns electronically.

11. Which information returns can be filed electronically?
The following information returns can be filed electronically using the Internet:

• T3 Statement of Trust Income Allocations and Designations
• T4 Statement of Remuneration Paid
• T4A Statement of Pension, Retirement, Annuity, and Other Income
• T4A-NR Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada
• T4RIF Statement of Income From a Registered Retirement Income Fund
• T4RSP Statement of Registered Retirement Savings Plan Income
• T5 Statement of Investment Income
• T5007 Statement of Benefits
• T5008 Statement of Securities Transactions
• T5018 Statement of Contract Payments
• NR4 Statement of Amounts Paid or Credited to Non-Residents of Canada

The following information returns must be filed electronically as this is the only way they can be accepted by the CRA:

Originals only:

• AGR-1 Statement of Farm-Support Payments
• SAFER Manitoba Shelter Benefits

Originals and amended:

• T4E Statement of Employment Insurance Benefits
• T4A(P) Statement of Canada Pension Plan Benefits
• T4A(OAS) Statement of Old Age Security
• T1204 Government Service Contract Payments
• RRSP Contribution Receipt Filing
• TFSA, Tax Free Savings Account

12. How do I get a Web access Code?
If you do not have a Web access code (WAC), you can get one by calling our
E-Services Helpdesk at 1-877-322-7849.

If you do not remember your WAC and you do not have the letter that we sent to you entitled “Web access code for information return” you have two ways to get your WAC:

• You can call our Helpdesk at 1-877-322-7849; or
• You can use our WAC online service

13. After I have filed electronically do I need to send paper copy of my return?
Do not send a paper copy of your return when you file electronically.

14. I submitted my returns but the remittance information is wrong, do I need to re-submit another Summary?
There is no need to re-submit another Summary as your information will be updated to reflect what we have on file.