Frequently asked questions - Filing the electronic return

1. Based on the Mandatory Internet Filing criteria I must Internet file my T2 return, however my head office/mailing address has changed. Since I cannot change these addresses when Internet filing, what must I do?

Head office and mailing addresses cannot be changed while Internet filing your T2 return. Prior to filing a Corporation return by Internet, you have to notify the CRA of your address changes. For information on updating addresses, please visit Change of address.

2. Can I sign up for direct deposit, or change my direct deposit information, when Internet filing a T2 return?

No, you cannot sign up for direct deposit, or change your direct deposit information, while Internet filing a T2 return. For information on how to sign up for or to make changes to our Direct Deposit service, refer to How to request direct deposit.

3. What will happen if I am required to internet file my return but I send the CRA a paper return instead?

We will process the paper T2 return through traditional methods, and apply a penalty for non-compliance. The penalty for tax years ending in 2012 is $500. For tax years ending in 2013 and subsequent, the penalty is $1,000.

4. If I use Corporation Internet Filing to file a return, what do I do with the corporation papers and information slips?

Keep all corporation information slips, receipts, and papers for at least six years. After we have processed the return, we may have to contact you to get supporting documentation.

5. When I file my corporation income tax return, is the provincial corporation income tax return for Ontario, Quebec, or Alberta filed as well?

Neither the Quebec nor the Alberta provincial returns can be filed through Corporation Internet Filing. They must be sent directly to the province.

As for Ontario provincial returns, commencing with the 2009 tax year, all the Ontario tax and credit calculations and schedules have been incorporated into CRA-approved T2 return software packages. You are now able to file both your provincial and federal taxes together online all at once.

However, for 2008 tax years and prior, Ontario provincial returns must be filed directly to the province.

6. What do I do if an election applies to the return that is being electronically filed?

When an election applies, and there is no authorized form for the election, enter the election details in the section called Notes to the Financial Statements. When there is an authorized election form, such as Form T2054, Election for a Capital Dividend under Subsection 83(2), submit a paper copy of the form to your tax centre. Include a cover letter with your name, your Business Number, and your tax year-end.

7. I have Internet filed my T2 return. Are there additional forms, returns or schedules that I must file in paper format?

Yes, there are some forms, returns and schedules that must be filed in paper format separate from your Internet filed income tax return. Examples of these include, but are not limited to, Form T106, Information Return of Non-Arm's Length Transactions with Non-Residents. It is your responsibility to ensure that these documents are provided by the due date and in the correct format.

8. Is it necessary to complete Form T183CORP, Information Return for Corporations Filing Electronically, when using Corporation Internet Filing?

If a corporation income tax return is being transmitted electronically by someone other than the required filer, an authorized signing officer of the corporation must complete and sign Form T183CORP before the tax return is transmitted.

The amounts entered on Form T183CORP must match the amounts on the electronically filed return. The transmitter is to keep the signed original and the client should keep a copy. Do not submit the form unless we ask for it.

9. Should I submit notes to the financial statements with the electronic return?

Yes, they should be electronically submitted with the T2 return in the section called Notes to the Financial Statements.

10. What do I do with the financial information from a partnership or joint Venture that I have an involvement in?

Do not submit the financial information from your partnership or your joint venture; keep this information for at least six years in case we contact you for supporting documentation.

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