About the Corporation Internet Filing service

• What do I require from CRA to file my corporation income tax return through the Internet?
• Who can use Corporation Internet Filing?
• Why use Corporation Internet Filing?
• How do you use Corporation Internet Filing?
• Is there a cost for Corporation Internet Filing?

What do I require from CRA to file my corporation income tax return through the Internet?

To file your 2002 or subsequent year corporation income tax returns directly to the CRA through the Internet, you require one of the following,

• A Web Access Code - if filing for one corporation;
• An EFILE number and password - if filing tax returns for multiple corporations; or
• A CRA user ID and password - filing through My Business Account.

How to obtain a Web Access Code

Contact the Corporation Internet Filing Help Desk if you are only filing for one corporation; please refer to the Help Desk hours of service.

Corporations resident in Canada	1-800-959-2803
Non-resident corporations We accept collect calls.	1-819-536-2360 or 1-204-984-3594

Alternatively, you may request Web Access Codes by fax. You must provide the corporation name, Business Number and Tax Year End. Send the request to the attention of the 'Corporation Internet Filing Help Desk' in Shawinigan at 819-536-4486 or Winnipeg at 204-984-0418.

How to obtain an EFILE On-Line number and password

Contact the EFILE On-Line service if you are a tax professional and wish to use the Internet to file your client's Corporation income tax returns, or you are responsible for filing multiple corporation income tax returns (i.e. you are a corporate conglomerate). If you are already registered to file T1 Individual income tax returns over the Internet, you are automatically registered to transmit corporation income tax returns using the same EFILE On-Line number and password.

How to obtain a CRA user ID and password

Refer to My Business Account for information on the list of services they offer, including how to apply for a CRA user ID and password.

Who can use Corporation Internet Filing?

You can use this service to file your 2002 or subsequent year corporation income tax return if your corporation meets the following eligibility criteria:

• Is a resident of Canada, or
• Is an eligible non-resident corporation, see Restrictions for eligibility criteria; and
• Is not an insurance company.

If your corporation meets these eligibility criteria, and you wish to use the Internet to file your return, contact the Corporation Internet Filing Help Desk at 1-800-959-2803 or for non-resident corporations, at 819-536-2360 or 204-984-3594 during our Help Desk hours of service to obtain a Web Access Code or get more information.

If you are a tax professional and wish to use the Internet to file your client's corporation income tax return, you can use the EFILE On-Line service to obtain an EFILE On-Line number and password. If you are already registered to file individual income tax returns over the Internet, you are automatically registered to transmit corporation income tax returns, using the same EFILE On-Line number and password.

Check Restrictions for information on returns that cannot use this filing service.

Beginning with tax years ending after 2009, corporations with gross revenues in excess of $1 million will be required to Internet file their T2 Corporation Income Tax Return using CRA approved commercial software. The following exceptions apply:

• Insurance Corporations;
• Non-resident corporations;
• Corporations reporting in functional currency; and,
• Corporations that are exempt from tax payable under section 149 of the Income Tax Act.

Why use Corporation Internet Filing?

The Corporation Internet Filing initiative is part of the Government Online Initiative to deliver more services electronically. It provides you with an easy-to-use, convenient, secure, and confidential option for filing your corporation income tax return. As a result, the CRA will benefit from reduced processing costs. In support of sustainable development, a paper copy of your return should not be submitted.

Corporation Internet Filing streamlines the tax filing process, provides the filer with an immediate confirmation of receipt, and results in faster refunds.

How do you use Corporation Internet Filing?

Check Before you start for information on what you have to do before transmitting your corporation income tax return.

Is there a cost for Corporation Internet Filing?

You'll have to use CRA-certified software. You might have to purchase a tax preparation software package, but the Corporation Internet Filing service is free.

Check Software for information that includes a list of the CRA-certified software.