Prepare Returns for Electronic Transmission

To select all the prepared returns for one of the electronic services purposes, you must indicate some information in the preparer profile used by default. To indicate the information, proceed as follows:

1. Create or edit a preparer profile.
2. Under the EFILE tab, go to the section corresponding to the service you want to use.
3. Select the check box allowing you to select all the returns.
4. Click the button to save the changes.

To select or unselect the active return for EFILE, proceed as follows:

1. Display the Form RSI, Electronic Filing and Bar Codes Control Workchart (Jump Code: RSI-EFILE-BAR CODES).
2. To select or unselect the return for T2 EFILE: In the section "Federal (Internet Filing, Bar Codes)," answer the question Do you want to electronically file this tax return with the CRA?
   To select or unselect the return for Alberta Net File: In the section "Alberta (Internet Filing, RSI)," answer the question Do you want to electronically file this tax return with Alberta Tax and Revenue Administration?
   To select or unselect the return for CO-17 EFILE: In the section "Québec (Internet Filing)," answer the question Do you want to electronically file this tax return with Revenu Québec?
3. Click Yes to confirm the override for each change.

If you are filing the corporate return of one of your clients by Internet, you must complete Form T183CORP, Information Return for Corporations Filing Electronically (Jump Code: T183) and have a copy of the form signed by an authorized signing officer of the corporation before filing the return.

This form is automatically completed based on the information entered in the preparer profile and the data in the return; it accurately reflects the amounts shown on the electronically-filed return.

Do not send Form T183CORP unless you are required to do so requested by the CRA. Keep a copy of the signed form in your files for at least six years from the date the return was filed.

The form must be completed for every initial and amended T2 corporation income tax return electronically filed to the CRA on the corporation's behalf.

If you are filing the corporate return of one of your clients by Internet using the service offered by Alberta Treasury Board and Finance, Tax and Revenue Administration, you will have to accept, for each of the returns to be filed, a declaration certifying that the affected return meets the eligibility criteria established by the Alberta Tax and Revenue Administration and that you are the authorized representative for electronic transmission.

If you are filing the Québec corporation income tax return of one of your clients by Internet, via the Clic Revenu Services, make sure that you have in your possession a copy of Form MRW-69.E-V, Power of Attorney or Authorization to Communicate Information to a Person Registered for My Account for Businesses duly signed by your client authorizing you to electronically transmit their corporation return. This form is only available from the Clic Revenu electronic services.

If you are filing the Québec corporation income tax return of one of your clients by Internet, via the NetFile Québec service, make sure that you have in your possession a copy of Form CO-1000.TE, Online Filing of the Corporate Income Tax Return by an Accredited Person, duly signed by your client authorizing you to electronically transmit their corporation return . This form is available in Corporate Taxprep (Jump Code: Q1000).

Here is the list of federal forms that have to be paper filed with the different tax authorities when they are applicable.

• T217, Election, or Revocation of an Election, to use the Mark-to-Market method (Jump Code: 217)
• Schedule 89, Request for a Capital Dividend Account Balance Verification (Jump Code: 89) (Note: Schedule 89 may be filed as a calculation worksheet in support of Form T2054 or to request a CDA balance verification to the CRA.)
• T2054, Election for a Capital Dividend Under Subsection 83(2) (Jump Code: 2054)
• T1044, Non-Profit Organization (NPO) Information Return (Jump Code: 1044)
• RC4649, Country-by-Country Report (Jump Code: RC4649) (only if the form has not been electronically filed)
• T106, T106 Slip (Jump Code: 106) (only if the form has not been electronically filed)
• T106S, Information Return of Non-arm’s Length Transactions With Non-Residents - T106 Summary Form (Jump Code: 106S) (only if the form has not been electronically filed)
• T1134, Information Return Relating to Controlled and Non-Controlled Foreign Affiliates (Jump Code: 1134) (only if the form has not been electronically filed)
• T1135, Foreign Income Verification Statement (Jump Code: 1135) (only if the form has not been electronically filed)
• AgriStability and AgriInvest – Programs (Jump Code: AGRI/HAGRI)
• Hagri ADD, AgriStability and AgriInvest Additional Information and Adjustment Request (Jump Code: HAGRI ADD)

Here is the list of federal forms that, where applicable, should be signed and retained to be provided if requested by tax authorities.

• T183, Information Return for Corporations Filing Electronically (Jump Code: T183)
• Authorization Request – Signature page (Jump Code: AUTHORIZATION)

• Cancel Authorization – Signature page (Jump Code : CANCELLATION)

If you are filing an income tax return and request a tax credit via the Internet, you must enclose any relevant certificates and any other document related to the requests. These supporting documents can be filed online, in electronic format, or you can mail a hard copy. Without these documents, Revenu Québec will not follow up on your request for the tax credit when processing the tax return.

Here is the list of Québec and federal forms that must be signed and kept to be provided if requested by Revenu Québec when they are applicable.

• CO-1000.TE, Online Filing of the Corporation Income Tax Return by an Accredited Person (Jump Code: Q1000)
• CO-1012, Application by a Corporation to Carry Back a Loss (Jump Code: 1012)
• CO-1029.8.33.TF, Agreement Concerning the Tax Credit for Small and Medium-Sized Businesses to Foster the Retention of Experienced Workers (Jump Code: 1029833TF)
• CO-1029.8.36.DA, Tax Credit for the Development of E-Business (Jump Code: 1029836DA)

• CO-1029.8.36.DC, Election Respecting the Tax Credit for the Development of E-Business (Jump Code: 1029836DC)

• CO-1029.8.36.ID, Cumulative Limit Allocation Agreement for the Tax Credit for Investment (Jump Code: 1029836ID)
• CO-1029.8.36.II, Tax Credit for Investment and Innovation (Jump Code: 1029836II)
• CO-1029.8.36.IK, Cumulative Limit Allocation Agreement for the Tax Credit for Investment and Innovation (Jump Code: 1029836IK)
• CO-1029.8.36.IN, Investment Tax Credit (Jump Code: 1029836IN)
• CO-1029.8.36.PX, Agreement Respecting the Tax Credit for Major Employment-Generating Projects (Jump Code: 1029836PX)
• CO-1029.8.36.RP, Agreement Respecting the Base Amount for Assistance Granted in the Resource Regions (Jump Code: 1029836RP)
• CO-1029.8.36.RQ, Agreement Respecting the Tax Credit for Job Creation in the Resource Regions, the Vallée de l’Aluminium, Gaspésie and Certain Maritime Regions of Québec (Jump Code: 1029836RQ)
• CO-1029.8.36.PM, Tax Credit for Corporations Specialized in the Production of Multimedia Titles (Jump Code: 1029836PM)
• CO-1029.8.36.TM, Tax Credit for Multimedia Titles (Jump Code: 1029836TM)
• CO-1137.E, Agreement respecting the $1 million deduction (Jump Code: 1137E)
• CO-1138.1, Agreement and Election Respecting the Deduction for Farming Corporations and Fishing Corporations (Jump Code: 11381)
• CO-17S.39, Foreign Non-Business Income Tax Credit (Jump Code: Q21)
• CO-156.EN, Agreement Concerning Regional Ceilings Respecting the Additional Deduction for Transportation Costs of Small and Medium-Sized Manufacturing Businesses (Jump Code: 156EN)
• CO-771.2.1.AT, Business Limit Allocated to a Corporation that Is a Designated Member of a Partnership (Jump Code: 77121AT)
• CO-771.1.3, Associated Corporations' Agreement Respecting the Allocation of the Business Limit (Jump Code: 77113)
• CO-771.1.3.AT, Business Limit Allocated to a Corporation that has Specified Corporate Income (Jump Code: 77113AT)
• FM-220.3, Property Tax Refund for Forest Producers (Jump Code: FM2203)
• RD-1029.7.8, Agreement Between Associated Corporations Regarding the Expenditure Limit (Jump Code: 102978)
• RD-222, Deduction Respecting SR&ED Expenditures (Jump Code: Q222)
• T661, Claim for SR&ED (Jump Code: 661)
• TP-1029.9, Tax Credit for Taxi Drivers or Taxi Owners (Jump Code: 10299)
• TP-1086.R.23.12, Costs Incurred Respecting Work on an Immovable (Jump Code: 1086R2312)
• TP-997.1, Information Return for Tax-Exempt Entities (Jump Code: 9971)

Here is the list of Québec forms and documents that must be signed and filed with Revenu Québec when they are applicable:

• CO-502, Election in Respect of a Dividend Paid Out of a Capital Dividend Account (Jump Code: CO502)
• COZ-1179, Logging Operations Return (Jump Code: 1179)

• MR-69, Authorization to Communicate Information or Power of Attorney (Jump Code: MR69)
• CO-17.R, Request for an Adjustment to a Corporation Income Tax Return or to an Information and Income Tax Return for Non-Profit Corporations (Jump Code: QJR)

Here is the list of Alberta forms that have to be paper-filed with the different tax authorities when they are applicable.

• AAUT, Alberta Consent Form (Jump Code: AAUT)

Note that if the electronically-filed return contains Schedule 9, Alberta Scientific Research and Experimental Development (SR&ED) Tax Credit (Jump Code: A9), the corporation is not required to paper file Form Listing of SR&DE Projects Claimed in Alberta (Jump Code: A9 LISTING). This schedule must, however, be kept in your files to be provided if requested by the Alberta Tax and Revenue Administration. In addition, if the electronically-filed return contains Schedule 29, Alberta Innovation Employment Grant (Jump Code: A29), the corporation is not required to paper file Form Listing of Innovation Employment Grant Projects Claimed in Alberta (Jump Code: A29 LISTING). This schedule must, however, be kept in your files to be provided if requested by the Alberta Tax and Revenue Administration.