Filing a special election or return
To avoid processing delays, please use the most recent versions of the forms. As of October 2023, older versions will be returned to you for resubmission.
The following new prescribed forms have been developed for these subsection elections:
Use this page to find the filing options and instructions for special elections and returns.
Special elections and returns are filed by taxpayers to qualify for certain tax provisions. In most cases, these provisions are used to eliminate or defer the tax consequences of specific transactions.
Special elections are filed voluntarily by the taxpayer. In contrast, filing a return is mandatory. The taxpayer must file it with the Canada Revenue Agency (CRA) by the due date indicated on the form.
The CRA uses the information from these forms to administer the Income Tax Act and Income Tax Regulations.
On this page:
List of special elections and returns
Use the filter to get a current copy of a special election or return.
| Form number | Title |
|---|---|
| T1046 | Designation of Resource Amount by an Original Owner |
| T1169 | Election on Disposition of Property by a Mutual Fund Corporation (or a Mutual Fund Trust) to a Mutual Fund Trust |
| T123 | Election on Disposition of Canadian Securities |
| T1521 | Election for a Pertinent Loan or Indebtedness (PLOI) under Subsection 15(2.11) |
| T1851 | Election Under Subsection 185.1(2) |
| T2002 | Election, or Revocation of an Election, Not to Be a Canadian-Controlled Private Corporation |
| T2004 | Election by a Credit Union to Allocate Taxable Dividends and Net Non-taxable Capital Gains to Member Credit Unions |
| T2010 | Election to Deduct Resource Expenses Upon Acquisition of Resource Property by a Corporation |
| T2012 | Election in Respect of a Capital Gains Dividend Under Subsection 130.1(4) |
| T2022 | Election in Respect of the Sale of Debts Receivable |
| T2023 | Election of a Non-resident Corporation and a Canadian Creditor in Respect of Loans |
| T2024 | Election Under Subsection 20(24) |
| T2027 | Election to Deem Amount of Settlement of a Debt or Obligation on the Winding-Up of a Subsidiary |
| T2034 | Election to Establish Inventory Unit Prices for Animals |
| T2047 | Agreement in Respect of Unpaid Amounts |
| T2SCH89 | Request for Capital Dividend Account Balance Verification |
| T2054 | Election for a Capital Dividend Under Subsection 83(2) |
| T2055 | Election in Respect of a Capital Gains Dividend Under Subsection 131(1) |
| T2057 | Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation |
| T2058 | Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation |
| T2059 | Election on Disposition of Property by a Taxpayer to a Canadian Partnership |
| T2060 | Election for Disposition of Property Upon Cessation of Partnership |
| T2067 | Election Not To Be A Public Corporation |
| T2073 | Election to be a Public Corporation |
| T2076 | Valuation Day Value Election for Capital Properties Owned on December 31, 1971 |
| T2079 | Election Re: Expropriation Assets Acquired as Compensation for or a Consideration for Sale of Foreign Property Taken by or Sold to Foreign Issuer |
| T2100 | Joint Election in Respect of an Insurance Business Transferred by a Non-Resident Insurer |
| T2101 | Election for Gains on Shares of a Corporation Becoming Public |
| T2107 | Election for a Disposition of Shares in a Foreign Affiliate |
| T2123 | Dividend Substitution Election Under Subsection 212.3(3) |
| T2143 | Election Not To Be a Restricted Financial Institution |
| T2156 | Agreement to Transfer a Forgiven Amount Under Section 80.04 |
| T217 | Election, or Revocation of an Election, to use the Mark-to-Market method |
| T2185 | Election on Disposition of Property by a Segregated Fund Trust to a Related Segregated Fund Trust |
| T2311 | Election for Pertinent Loan or Indebtedness (PLOI) under Subsection 212.3(11) |
| T3009 | Election from Deemed Disposition and Reacquisition of any Capital Property of an Employees Profit Sharing Plan under Subsection 144.(4.2) |
| T3018 | Election Under Subsection 138.1(4) of the Deemed Disposition of Capital Property of a Life Insurance Segregated Fund |
| T2016 | Part XIII Tax Return - Tax on Income from Canada of Approved Non-Resident Insurers |
| T2046 | Tax Return Where Registration of a Charity is Revoked |
| T2096 | Part XII.1 Tax Return - Tax On Carved-Out Income |
| T2140 | Part V Tax Return - Tax on Non-Qualified Investments of a Registered Charity |
| T2141 | Part II.1 Tax Return - Tax on Corporate Distributions |
| T2142 | Part XII.3 Tax Return Tax on Investment Income of Life Insurers |
| T2152 | Part X.3 Tax Return for A Labour-Sponsored Venture Capital Corporation |
| T3152 replaces T2152A | Part X.3 Tax Return and Request for a Refund for a Labour-Sponsored Venture Capital Corporation |
| T913 | Part XI.2 Tax Return - Tax for the Disposition of Certain Properties |
| T2184 | Election to Deem an Excess Dividend as a Separate Dividend Under Subsection 184(3) |
How to file special elections and returns
All special elections and returns can be filed on paper or electronically.
To file electronically, you or your authorized representative can use “Submit documents” on a CRA online account. Starting in 2023, certain special elections and returns can be filed electronically through an authorized third-party service provider using CRA certified software.
Using a CRA online account
To use the “Submit documents” service on your online CRA account to file a special election or special return:
- Get a current copy of the special election or return form.
- Complete the form.
- Prepare your files to use the Submit documents online service.
- Select and sign in to your CRA account (My Account, My Business Account, or Represent a Client).
- Select “Submit documents.”
- Enter your case or reference number (if applicable).
- If you do not have a case or reference number, select “Special Elections and Returns (SERs)” or “Submit Docs related to SERS” from the topic list.
- Follow the instructions to attach the files.
Using CRA certified software
CRA certified software can be used to file some elections and returns. This option is currently available only for individuals, corporations and partnerships filing the following forms:
- Form T217, Election or Revocation of an Election to use the Mark-to-Market Method
- Form T2SCH89, Request for Capital Dividend Account Balance Verification
- Form T2054, Election for a Capital Dividend Under Subsection 83(2)
- Form T2057, Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation
- Form T2058, Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation
- Form T2059, Election on Disposition of Property by a Taxpayer to a Canadian Partnership
To use CRA certified software to file your election or return, you require one of the following:
- A Digital Access Code (DAC)
- For a Business (BN-RC)
- For a Business (BN-RZ)
- For an individual (Social Insurance Number (SIN) or Individual Tax Number (ITN) or Temporary Tax Number (TTN)
- Auto generated through CRA certified software.
or
- An EFILE number and password - Apply for EFILE
If you engage the services of a third party to file your election for you, you must complete Form T2183 - Information Return for Electronic Filing of Special Elections. This form will authorize the third party to file electronically on your behalf any of the noted elections or an amendment to that election. You must complete a separate Form T2183 for each election or amendment, sign the original form, give it to your third party and keep a copy in your records for six years. Do not send a copy to CRA unless we ask for it. For more information, refer to Form T2183 - Information Return for Electronic Filing of Special Elections.
If you are using CRA certified software to file Form T2054 [Election for a Capital Dividend Under Subsection 83(2)], you need to file Form T2SCH89 [Request for Capital Dividend Account Balance Verification] first if the following circumstances apply:
You have not filed a T2054 or T2SCH89 before
or
- You disagree with either the amount shown in your Capital Dividend Account (CDA) balance in My Business Account or with your recently received CDA balance from the CRA.
For a list of the software and available filing services, go to Software - Canada.ca.
For information on contacting the Special Elections and Returns Internet Filing Help desk and the filing hours of operation, go to Hours of Service - Canada.ca.
By mail
To mail a special election or special return to the CRA:
- Get a current copy of the form for your special election or return.
- Complete the form.
- Mail the completed form and supporting documents to the tax centre indicated on the form.
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