Your Legal Obligations

To file your corporation income tax return using Corporation Internet Filing, you must agree to the following terms and conditions.

  • You can file a corporation income tax return for the corporation to which a Web Access Code has been assigned, or for your client if you are a registered tax professional with a valid EFILE On-Line number and password.
  • You can only file an eligible 2002 or subsequent year corporation income tax return. You cannot use Corporation Internet Filing to file a return for a previous year, or an excluded return.
  • You have to agree with the declaration on the Corporation Internet Filing transmission Web page.
  • You must not try to disrupt this service by attempting to upload files other than the eligible corporation income tax return.
  • You should not send us any papers in support of your electronic return. If the CRA needs to verify your information, we will contact you for the documents we need. You must keep your information slips, documentation, and records relating to your income tax return for at least six years.

Confidentiality and security

We provide security on our site. We use sophisticated security techniques to protect the Corporation Internet Filing website. You are responsible for ensuring that your computer is secure.

You will need to give us three pieces of identification to access the transmission site. These three pieces of identification make up the electronic signature. Make sure that you keep each piece of your identification confidential so that others can't use your electronic signature.

You have to use approved security protocols to access the site. We limit access to browsers supporting Transport Layer Security (TLS) 1.2 or higher. You can get more information about browser security on the CRA and Internet Security webpage.

After you complete a secure transaction, you should clear the browser cache or shut down and restart your browser. Information stored in the browser cache isn't encrypted, so clearing it helps to ensure that your data can't be compromised by others.


We are not responsible in any manner for direct, indirect, special, or consequential damages, caused in any way, that result from using this website.

Applicable agreements

Our electronic services are subject to the terms and conditions of the relevant program application.

Use of information

The information contained on this website and its pages is not intended to provide specific technical, legal, accounting, financial, or tax advice for any corporations, and you should not rely on it in that regard.

Accuracy and changes

We try to make sure that the information we provide on this website is accurate.

Information provided by the Canada Revenue Agency (CRA) is believed to be accurate when placed on the website. However, its accuracy and completeness are not guaranteed. Therefore, the CRA assumes no responsibility for the use of information available at this site. In addition, changes may be made at any time to the information on this website without previous notice.

Software back-up

If you choose to access any software through links from this website, you should take reasonable and appropriate precautions to scan for computer viruses and to ensure compatibility of the software with your computer system. You should also ensure that you have a complete and current back-up of the information contained on your computer system before installing any software.

Hyperlinks are not endorsements

Links or references to other websites or products, services, or publications other than those of the CRA do not imply our endorsement or approval of such websites, products, services, or publications.

Some documents or graphic elements on this website may be subject to the copyright of another source. Some restrictions on their reproduction may apply.

Netscape is a registered trademark and Netscape Navigator is a trademark of Netscape Communications Corporation.

Windows, Windows 95, and Microsoft Internet Explorer are registered trademarks of Microsoft Corporation.

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