CRA Electronic Filing Guidelines for 2009

The majority of common information returns (original and additional) must be filed electronically in 2009 if there are more than 50 information returns for each type—such as;

  • T4 Statement of Remuneration Paid
  • T5 Statement of Investment Income
  • T3 Statement of Trust Income Allocations and Designations

The following information returns must 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
  • T4E Statement of Employment Insurance Benefits
  • 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
  • T4A(OAS) Statement of Old Age Security
  • T4A(P) Statement of Canada Pension Plan Benefits

Originals and amended:

  • T4E Statement of Employment Insurance Benefits
  • T1204 Government Service Contract Payments
  • RRSP Contribution Receipt Filing
  • TFSA, Tax Free Savings Account

Information returns can be filed electronically using Internet File Transfer (XML). The CRA can accept files of up to 150 megabytes. If your file is more than 150 megabytes, you can still file using the Internet File Transfer application by either compressing or dividing each submission so that it is no more than 150 megabytes. For T4 returns, this means that filers can send approximately 160,000 returns in an uncompressed file and 1.6 million returns in a compressed file. For T5 returns, this means that filers can send approximately 260,000 returns in an uncompressed file and 2.6 million returns in a compressed file. For T4 returns, filers can use T4 Web forms (up to 3 returns) and T4 Desktop Application (up to 70 returns), in addition to Internet file transfer (XML). For more information on Internet filing, go to Filing T4/T5 information returns electronically.

Advertisements