Preparing returns for electronic filing

The actual preparation of tax returns for electronic filing is the third step in the process. This is done only after you have properly registered and completed your efile setup.

Preparers deal directly with the taxpayer and are therefore responsible for checking supporting documents in order to ensure the accuracy of all information regarding income, deductions and tax credits.

Once you have finished preparing the tax returns you wish to transmit, display each return and perform one final review. Refer to the Notes and diagnostics page of the return to determine if it is eligible to be efiled. If it is deemed ineligible for efile, it may be that an internal logic failure prompted the ineligibility status, or that pursuant to the governments rules this client's return did not meet all of the efile criteria.

Have any required efile authorization forms signed by your client before transmitting T1 returns to the CRA, namely Form T183 titled Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return.

The Quebec equivalent for TP1 returns is Form TP-1000.TE titled Internet Filing of Personal Income Tax Returns Statement and Authorization by Individuals.

For T2 corporation Internet filing, if someone other than the client (required filer) is going to transmit the tax return electronically, an authorized signing officer of the corporation must complete form T183CORP titled Information Return for Corporations Filing Electronically, prior to transmitting the return. The Quebec equivalent for NETFILE purposes is form CO-1000.TE titled Online Filing of the Corporation Income Tax Return by an Accredited Person. Note however, that for Quebec purposes, this form is not required when transmitting under Clic Revenu.

You are now ready for STEP 4 - Transmitting electronic returns.