The System for Electronic Notification of Debt (SEND) provides information that may help all electronic filers prepare their client's return. It also assists authorized discounters if outstanding debts exist which might affect the amount of the discounted refund. This system is not designed to give exact amounts owed to the Canada Revenue Agency (CRA) or any other federal, provincial, or territorial government department, agency, or Crown corporation programs, or as a means to verify the income sources of any taxpayer.

You must have a properly completed Form T1153, Consent and Request Form, for each client before accessing SEND. The consent provided by this form is valid for a period of no more than 180 days. You must keep the original copy of the T1153 Form on file for three years after the end of the taxation year in which it was signed. It must be kept on file even if you did not discount the taxpayer's return.

The information you obtain from the Canada Revenue Agency is solely for the purpose of providing a tax preparation and/or discounting service to your client. Any other use of the information is prohibited.

To obtain access to SEND, you must register online.

For information regarding the CRA's SEND, click here.

To view all SEND messages, with their respective numeric code, click here.