List of Electronic Filing Validations Errors and Warnings
The following table is intended to assist filers of information returns in understanding messages displayed in the Error Report during the filing process. When a message appears, it is recommended that the information return be carefully reviewed. Making corrections before submission is strongly advised to help ensure the successful processing of returns by the CRA.
There are three possible statuses (or scenarios) related to the messages that might be displayed. Please note that the status is not included in the error report.
- Reject: This means that if you proceed with the submission, the return will be rejected when processed by the CRA. It is recommended that in these cases, you cancel your submission, correct the error, and then resubmit.
- Review: This message indicates there is a possibility that the return may be rejected upon CRA review. If the return is rejected, the CRA will contact the filer. We recommend reviewing the return for the specified error before submitting.
- Warning: This message indicates that the issue should be reviewed to ensure the submission is accurate as intended. These messages will not cause the return to be rejected once processed by the CRA.
This paginated table is initially sorted by CRA Code. You can also sort by Message, Applicable Return Type, or Status. You can also filter the list by entering any part of a message's content or specific return type in the Filter items field.
| CRA Code (for CRA use only) | Message | Applicable Return Type | Status |
|---|---|---|---|
| 18 | The trust account number is linked to another account. Make sure you are using the correct account number. | T3 | Review |
| 19 | The business account number is linked to another account. Make sure you are using the correct account number for the successor or predecessor for the tax year of the return. | AGR-1, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, TFSA, PRPP, RRSP and RRIF NQI, Part XVIII, Part XIX, T2202, T4FHSA | Review |
| 20 | The account number on the summary is invalid for this type of return. The account number must be in the correct format for the type of return being filed. It must exist in the CRA's database and must not be closed. | AGR-1, NR4, T3, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, TFSA, PRPP, RRSP and RRIF NQI, Part XVIII, Part XIX, T2202, T4FHSA | Reject |
| 21 | Plan identification number on one or more slips does not match the plan identification number reported on the summary. | TFSA, T4FHSA, RRSP, T215 | Reject |
| 23 | Invalid summary taxation year for return type and report type. | AGR-1, NR4, T3, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, T215, TFSA, PRPP, RRSP and RRIF NQI, Part XVIII, Part XIX, T2202, T4FHSA | Reject |
| 24 | Possible duplicate returns were detected within your submission. | AGR-1, NR4, T3, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, T215, TFSA, PRPP, RRSP and RRIF NQI, Part XVIII, Part XIX, T2202, T4FHSA | Review |
| 25 | Out of balance: The amounts reported in the summary do not match the calculated amounts on the slip. | AGR-1, NR4, T3, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, T215, PRPP, RRSP and RRIF NQI, Part XVIII, Part XIX, T2202 | Review |
| 26 | A negative value is not allowed for the financial field. | NR4 | Review |
| 27 | No financial amounts reported on any slips or summary. | AGR-1, NR4, T3, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, T215, TFSA, PRPP, RRSP and RRIF NQI, Part XVIII, Part XIX, T2202, T4FHSA | Reject |
| 34 | The fiscal period end date is invalid. | T5013, T5018 | Reject |
| 35 | Tax year on the summary does not match the year in the trust end date. | T3 | Reject |
| 37 | The tax year in the summary is the current year. | AGR-1, NR4, T3, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, T215, TFSA, PRPP, RRSP and RRIF NQI, Part XVIII, Part XIX, T2202, T4FHSA | Warning |
| 40 | The plan number is missing or invalid. The plan number must exist in the CRA's database. | TFSA, PRPP, RRSP, T4FHSA, T215 | Reject |
| 46 | There is a missing or invalid, calendar year end fair market value. | TFSA, T4FHSA | Warning |
| 52 | One or more slips under the same plan number have the same contract number. Contract numbers must be unique. | TFSA, T4FHSA | Reject |
| 55 | Report type code on identification record does not match report type code on disposition. | T5008 | Reject |
| 56 | Value present in a field which does not apply to the reported taxation year. | T4E | Reject |
| 59 | Report type code on one or more slips is missing or does not correspond to the report type code on the summary. | Part XVIII, Part XIX | Reject |
| 63 | Value present in a field which does not apply to the reported taxation year. | T4A-NR | Reject |
| 67 | Value present in a field which does not apply to the reported taxation year. | T3 | Reject |
| 73 | No original return to amend. | AGR-1, NR4, T3, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, T215, TFSA, PRPP, RRSP and RRIF NQI, Part XVIII, Part XIX, T2202, T4FHSA | Reject |
| 74 | The employment insurance benefit repayment rate is invalid. The rate must be 000, 030, 050, 060, 070, 080, 090, or 100. | T4E | Warning |
| 75 | Federal or non-resident tax reported does not align with type of filer account number reported. | T4E | Reject |
| 77 | Income code 88 (old age security recovery tax) reported incorrectly. | NR4 | Reject |
| 78 | Invalid currency code. | NR4 | Warning |
| 82 | The total number of transactions reported on the slip does not match the total number of transactions calculated. | T5008, TFSA, T4FHSA | Warning |
| 84 | Other information code is invalid for return type. | AGR-1, NR4, T3, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, T215, TFSA, PRPP, RRSP and RRIF NQI, Part XVIII, Part XIX, T2202, T4FHSA | Reject |
| 85 | Postal code on detail record does not match postal code on subsequent detail record(s). | AGR-1 | Reject |
| 86 | Sequence number of detail record does not match subsequent sequence number of detail record(s). | AGR-1 | Reject |
| 87 | Total slip detail records do not match calculated slip detail records. | AGR-1 | Reject |
| 88 | Postal code on the slip does not match postal code on detail record. | AGR-1 | Reject |
| 89 | Sequence number on the slip does not match sequence number on detail record. | AGR-1 | Reject |
| 91 | An amount in Box 21, "Proceeds of disposition or settlement amount," is negative, and the code in Box 15, "Type of securities," is not FUT or OPC. | T5008 | Reject |
| 96 | The securities code ELN was entered in box 15, and the tax year is 2015 or earlier. | T5008 | Reject |
| 98 | Information was entered in box 35, \"Transfers on marriage or common-law relationship breakdown,\" and the tax year is before 2002; or information was entered in box 37, \"Advanced life deferred annuity purchase,\" and the tax year is before 2020. | T4RIF | Reject |
| 111 | Box 41 present but missing ITC code or ITC code present but missing box 41. | T3 | Reject |
| 118 | The investment tax credit code is invalid for the tax year. | T3, T5013 | Reject |
| 138 | Multiple slips are missing mandatory fields. The following fields must be filled out
|
TFSA, T4FHSA | Reject |
| 139 | Partner code 5 is valid only for 2015 and later tax years. | T5013 | Reject |
| 142 | Negative amounts were detected within financial field codes 222, 223, 224, 225, 241, 242, 243, or 244. | T5013 | Reject |
| 143 | The recipient type code is 2, and there is no information about a second recipient. | T5 | Warning |
| 200 | Mandatory fields are missing or invalid on multiple slips. Mandatory fields include
The errors may include
|
T2202 | Reject |
| 201 | The session period start or session period end is missing, incomplete, or invalid. | T2202 | Warning |
| 204 | The school type is 5, and the flying school or club field does not have a value of 1, 2, 3, 4, 5, or 6. | T2202 | Warning |
| 205 | The number of months of part-time and full-time must be entered. | T2202 | Warning |
| 206 | The fair market value field is mandatory for 2023 and later tax years. | T4RSP, T4RIF | Reject |
| 207 | The employer-offered dental benefits indicator is reported on one or more slips, and the tax year is before 2023. | T4, T4A | Reject |
| 301 | The income code or exemption code entered for the tax year in the summary is invalid. | NR4 | Reject |
| 302 | The account is closed. Please file for a valid account, or contact the Canada Revenue Agency. | AGR-1, NR4, T3, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, T215, TFSA, PRPP, RRSP and RRIF NQI, Part XVIII, Part XIX, T2202, T4FHSA | Reject |
| 303 | Value entered in a field which does not apply to the reported taxation year. | T4 | Reject |
| 304 | Value entered in a field which does not apply to the reported taxation year. | T4A | Reject |
| 305 | Filer account number is inactive. | AGR-1, NR4, T3, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, T215, TFSA, PRPP, RRSP and RRIF NQI, Part XVIII, Part XIX, T2202, T4FHSA | Review |
| 307 | A value was entered in a field which does not apply to the tax year in the summary. | T4RSP | Reject |
| 308 | A value was entered in a field which does not apply to the tax year in the summary. | T5 | Reject |
| 319 | The program account number type is invalid for the return type being filed. | AGR-1, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, TFSA, PRPP, RRSP and RRIF NQI, Part XVIII, Part XIX, T2202, T4FHSA | Review |
| 320 | The code entered in the financial details field is invalid for the tax year. | T5013 | Reject |
| 322 | Report type code on the slip(s) is missing or does not correspond to the report type code on the summary | AGR-1, NR4, T3, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, T215, TFSA, PRPP, RRSP and RRIF NQI, T2202, T4FHSA | Reject |
| 323 | The total financial amounts reported in the summary do not equal the total financial amounts calculated by the system. | TFSA, T4FHSA | Warning |
| 325 | The return we received does not contain any slips. Please file a complete return, including a summary and related slips. | AGR-1, NR4, T3, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, T215, TFSA, PRPP, RRSP and RRIF NQI, Part XVIII, Part XIX, T2202, T4FHSA | Reject |
| 326 | Out of balance slip count. | AGR-1, NR4, T3, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, T215, PRPP, RRSP and RRIF NQI, T2202 | Warning |
| 327 | Current tax year. | AGR-1, NR4, T3, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, T215, PRPP, RRSP and RRIF NQI, T2202 | Warning |
| 414 | Gross income is missing on the slip. | NR4 | Reject |
| 416 | Duplicate USN on two or more original slips. | T4FHSA | Reject |
| 417 | Out of balance - slip count reported is more or less than slip count calculated by the system. | TFSA, T4FHSA | Reject |
| 420 | Out of balance - financial amounts reported on the summary are greater or less than the financial totals calculated by the system. | TFSA, T4FHSA | Reject |
| 421 | Total transaction amounts calculated by the system do not equal the total transaction amounts reported on the slip. | T4FHSA | Reject |
| 438 | Multiple slips with errors. If the transaction date is present, then the financial field must be present. If the financial field is present, then the transaction date must be present. | TFSA, T4FHSA | Reject |
| 440 | Duplicate Reporting Financial Institution Document Reference Identifier - Must be unique. | Part XVIII, Part XIX | Reject |
| 441 | Duplicate sponsor document reference identifier - Must be unique. | Part XVIII | Reject |
| 442 | Duplicate document reference identifier on the slip - Must be unique. | Part XVIII, Part XIX | Reject |
| 445 | Corrected Document Reference Identifier for reporting financial institution is invalid. | Part XVIII, Part XIX | Reject |
| 446 | Corrected Document Reference Identifier for sponsor is invalid. | Part XVIII | Reject |
| 447 | Corrected Document Reference Identifier on the slip is invalid. | Part XVIII, Part XIX | Reject |
| 448 | Corrected Document Reference Identifier for sponsor is invalid. | Part XVIII | Reject |
| 449 | Corrected Document Reference Identifier on the slip is invalid. | Part XVIII, Part XIX | Reject |
| 450 | Taxation year in the summary does not match the taxation year in the document reference identifier and/or the corrected document reference identifier on the summary. | Part XVIII, Part XIX | Reject |
| 451 | Taxation year in the summary does not match the taxation year in the document reference identifier and/or the corrected document reference identifier on the slip. | Part XVIII, Part XIX | Reject |
| 452 | Business number in Document Reference ID and/or Corrected Document Reference ID does not match Business Number on the summary. | Part XVIII, Part XIX | Reject |
| 453 | Business number in Document Reference ID and/or Corrected Document Reference ID on the slip does not match Business Number on the summary. | Part XVIII, Part XIX | Reject |
| 457 | Invalid Corrected Document Type Code / Document Type Code Combo on Summary. | Part XVIII, Part XIX | Reject |
| 458 | Invalid Corrected Document Type Code / Document Type Code Combo on Slip. | Part XVIII, Part XIX | Reject |
| 459 | Account holder type = 3 and Organization information is missing or invalid. | Part XVIII, Part XIX | Reject |
| 460 | Account holder type code is missing or invalid. | Part XVIII, Part XIX | Reject |
| 465 | Country code for an individual is missing or invalid on the slip. | Part XVIII, Part XIX | Reject |
| 468 | Organization taxation identification number for an organization is missing or invalid on the slip. | Part XVIII | Reject |
| 470 | Country code for an individual is missing or invalid on the slip. | Part XVIII, Part XIX | Reject |
| 475 | Country code of a controlling person is missing or invalid. | Part XVIII, Part XIX | Reject |
| 477 | The global intermediary identification number contains invalid formatting. | Part XVIII | Reject |
| 479 | Country code of reporting financial institution is missing or invalid. | Part XVIII, Part XIX | Reject |
| 481 | The global intermediary identification number contains invalid formatting. | Part XVIII | Reject |
| 483 | Country code is missing or invalid for a sponsor. | Part XVIII | Reject |
| 485 | Currency code is missing or invalid. | Part XVIII, Part XIX | Reject |
| 488 | Missing or invalid Document Type Code. | Part XVIII | Reject |
| 494 | Account Holder Type Code and Account Holder tags incompatible. | Part XVIII, Part XIX | Reject |
| 495 | Duplicate Corrected Document Reference Identifier submitted on multiple slips. | Part XVIII, Part XIX | Reject |
| 496 | Invalid date of birth on the slip. | Part XVIII, Part XIX | Reject |
| 497 | Invalid date of birth on the slip. | Part XVIII, Part XIX | Reject |
| 498 | Individual residence country code is invalid. | Part XVIII, Part XIX | Reject |
| 499 | Organization residence country code is invalid. | Part XVIII, Part XIX | Reject |
| 500 | Controlling person residence country code is invalid. | Part XVIII, Part XIX | Reject |
| 501 | Residence Country Code for a Reporting Financial Institution is invalid. | Part XVIII, Part XIX | Warning |
| 502 | Sponsor residence country code is invalid. | Part XVIII | Reject |
| 505 | Both Taxation Identification Number (TIN) and No TIN Reason code are missing. | Part XIX | Reject |
| 508 | Invalid use of Document Type Code 'F'. | Part XVIII, Part XIX | Reject |
| 509 | Fix return filed as an amendment - Invalid use of Document Type Code 'A'. | Part XVIII, Part XIX | Reject |
| 513 | Financial Institution Identification Number does not match Account number on the summary. | Part XIX | Reject |
| 517 | There is an invalid type code on a slip. | Part XVIII, Part XIX | Reject |
| 518 | Duplicate Type Code for payment type reported on the slip. | Part XIX | Reject |
| 522 | Invalid type code on the summary. | Part XVIII, Part XIX | Reject |
| 523 | Invalid taxation year for filer category reported. | Part XVIII | Reject |
| 524 | Invalid format for reported International Securities Information Number (ISIN). | Part XVIII, Part XIX | Reject |
| 525 | Invalid taxation year for account holder type code. | Part XVIII | Reject |
| 527 | Invalid client account number type code. | Part XVIII | Reject |
| 605 | Taxation Identification Number is missing or invalid. | Part XVIII, Part XIX | Reject |
| 702 | Slip is missing recipient name. | AGR-1, NR4, PRPP, RRSP, RRSP & RRIF NQI, T215, T1204, T2202, T3, T4, T4A, T4A-NR, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018 | Warning |
| 703 | Slip is missing recipient address information. | AGR-1, NR4, PRPP, RRSP, RRSP & RRIF NQI, T215, T1204, T2202, T3, T4, T4A, T4A-NR, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018 | Warning |
| 704 | Slip is missing recipient postal code. | AGR-1, NR4, PRPP, RRSP, RRSP & RRIF NQI, T215, T1204, T2202, T3, T4, T4A, T4A-NR, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018 | Warning |
| 1020 | Missing or invalid formatting in social insurance number field. | T4, T4A(OAS), PRPP, RRSP, T215, T2202, T4RIF, T4RSP, T5007 | Warning |
| 1021 | Missing or invalid formatting in recipient first name. | T4, PRPP, RRSP, T215, T2202, T4RIF, T4RSP, T5007 | Warning |
| 1022 | Recipient address information is missing or invalid formatting on the slip. | AGR-1, NR4, T3, T4, T4A, T4A-NR, T1204, T4RIF, T4RSP, T5, T5007, T5008, T5013, T5018, T4A(OAS), T4A(P), T4E, SAFER, RRSP, T215, TFSA, PRPP, RRSP and RRIF NQI, Part XVIII, Part XIX, T2202, T4FHSA | Warning |
| 1107 | One or more mandatory fields on the slip are missing or invalid. (Sequence Number, Program 1 Information Code, Name, Box Number, or Amount). | AGR-1 | Warning |