Lines 920 and 925
Lines 920 and 925
Enter the tax preparer's EFILE number on line 920 and RepID on line 925, if applicable.
Note
All EFILE registrations or renewals now require a
representative identifier (RepID). This is a unique
seven-character identifier you get when you register as a
representative with the Represent a Client service.
Tax preparers have to file electronically all income tax returns they prepare for a fee, with certain exceptions, including that they can file 10 corporation returns and 10 individual returns (other than trust) by means other than electronic.
For the calendar years after 2023, this maximum amount is reduced to five paper returns of each type. Effective June 22, 2023, signatures may be electronic on Form T183CORP, Information Return for Corporations Filing Electronically.
The CRA may charge a penalty to tax preparers who fail to respect the limit.
For more information, go to canada.ca/taxes-mandatory-electronic-filing.
Reference
Section 150.1
|
|
|