Form T183CORP, Information Return for Corporations Filing Electronically

If someone other than the client (required filer) is going to transmit the tax return electronically, an authorized signing officer of the corporation must complete and sign a Form T183CORP before the tax return is transmitted.

According to section 150.1(4) of the Income Tax Act:

"Where a return of income of a taxpayer for a taxation year is filed by way of electronic filing by a particular person (in this subsection referred to as the "filer") other than the person who is required to file the return, the person who is required to file the return shall make an information return in prescribed form containing prescribed information, sign it, retain a copy of it and provide the filer with the information return, and that return and the copy shall be deemed to be a record referred to in section 230 in respect of the filer and the other person."

The amounts entered on Form T183CORP must accurately reflect the amounts on the electronically filed return.

Do not submit Form T183CORP unless we ask for it. The transmitter is to keep the signed original and the client should keep a copy. It must be kept for at least six years following the date that the return was filed.

See T183CORP to download a copy of this form.