Filing a special election or return

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

All special elections and returns, except the T2067 and T2073, can be filed by paper or electronically through Submit Documents online using your CRA account. The T2067 and T2073 can only be filed via paper as there is a signature of the Commissioner of Oaths required.

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 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 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 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

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.

Online using your CRA account

To use the “Submit documents” service on your online CRA account to file a special election or special return:

  1. Get a current copy of the special election or return form.
  2. Complete the form.
  3. Prepare your files to use the Submit documents online service.
  4. Select and sign in to your CRA account (My Account, My Business Account, or Represent a Client).
  5. Select “Submit documents.”
  6. Enter your case or reference number (if applicable).
  7. 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.
  8. Follow the instructions to attach the files.

By mail

To mail a special election or special return to the CRA:

  1. Get a current copy of the form for your special election or return.
  2. Complete the form.
  3. Mail the completed form and supporting documents to the tax centre indicated on the form.
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