Internet File Transfer (IFT) Reference Guide
This reference guide is designed for users of the Internet File Transfer (IFT) application.
Access to the Internet File Transfer (IFT) Application
The Canada Revenue Agency (CRA) provides two applications to file information returns electronically:
- Internet File Transfer (IFT)
- Web Forms (for up to 100 slips per submission)
You can access these applications by logging into:
- My Business Account (MyBA) – and selecting File a Return
- Represent a Client (RAC) – and selecting File a Return
If you do not have access to MyBA or RAC, you can log in to the applications directly using a Web Access Code (WAC) by using the following links:
General Recommendations
When submitting information returns using the Internet File Transfer application, ensure you are using the latest versions of the following:
- T619, Electronic Transmittal Record
- XML Schema (download available on our Get ready to file page)
- XML Specifications for all information return types
To improve processing times:
- Reduce the number of information returns per submission. This will increase processing efficiency, while decreasing the likelihood of a submission being rejected due to non-conformity with the CRA schema and XML specifications.
- Reduce the size of the XML file. You will only be able to upload an XML file that is 150 MB or less in size. Files can be uploaded in an uncompressed or compressed format. If the file is larger than 150 MB when uncompressed, then it must be compressed before uploading. If you submit an XML file in a compressed format, the uncompressed file size must not exceed 1 GB.
- File early. Filing early is recommended to allow time for corrections.
Submissions will reject if an incorrect Transmitter Account Number or Transmitter Rep ID is provided on the T619. You must ensure that the account number or Rep ID that is used to access the relevant filing portal is entered in the T619:
- My Business Account (MyBA)
To access file a return through MyBA, you are required to select a program account for the 15-character business number (BN15) (RP or RZ). However, the T619 will accept either the BN15 value or the BN9 value (9 numeric). Ensure the same BN15 (or BN9) that was used to access MyBA is entered in the T619. - Represent a Client (RAC)
To access file a return through Represent a Client (RAC), your RAC Identifier Representative Identification (RepID) is required. Ensure the same Rep ID is entered in the T619. - Web Access Code (WAC)
To access the filing applications using a WAC, only a BN15, Trust account, or non-resident (NR) account number is accepted. Ensure the same account number is entered in the T619.
To avoid issues, ensure that the account number for which you are filing is valid, appropriate, and active:
- Business Numbers (BN)
- Certain form types require specific BN types (e.g., RP for T4, RZ for T5).
- The BN entered in the summary must match the BN on the slips.
- CRA Program Accounts
- The CRA program account (e.g., RP, RZ) of the return being filed must be in active status in order to be accepted. This applies to all return types. If you do not have an active program account, you can register for one online on the Business Number - How to register page.
Before you Submit – Checklist
Before you submit your file, ensure you have:
- used the latest schema
- reviewed the specifications for the applicable tax year
- kept the file size within the allowable limits
- included only one return type per XML file
- provided the same login credentials in the T619 as those you used to access the filing portal
- not include blank tags in the XML file
- used a parser to validate your file
XML Schema Definitions and Specifications
A full review of the specifications for your specific return type is highly recommended. Provided the specifications are followed, the submission should not be rejected.
Annual Updates
Ensure all fields are completed according to the specifications for the return type (e.g., T4, T4A, T5, etc.). For each field, the specifications may limit:
- The size and textual content (e.g., 3 alpha, 10 alphanumeric, 9 numeric)
- The permitted values (e.g., alphabetic country codes)
- The formatting (e.g., telephone number, 15-character business number (BN15))
Functional changes to tags will be listed in the "What's New" section of the XML specifications page. For example:
- Increase or decrease in field sizes
- The field changed from optional to required, or vice versa
- Addition of a new field
Changes to the filing instructions for individual tags not identified in "What's New" are solely for clarifying purposes. For example:
- Acceptable characters or values for the tag
- Maximum field size
- What must be entered if no value is available
Variances between Schema Definitions and Specifications
Ensure compliance with the XML specifications when there is a difference identified between the schema and specifications. Specific scenarios are detailed below.
Required or Optional
A specification can indicate the field is required but the schema identifies it as optional. Often, these situations are dependent on input in another field.
For example, on the T4A:
- If the slip is for an individual, the recipient name <rcpnt_nm> is required even though it appears as optional in the schema.
- If the slip is for a corporation, the recipient name <rcpnt_nm> must be omitted.
- In these situations, the specifications will contain a note to explain the requirements, such as "When completing the T4A return, include either the Corporation Information or the Recipient Information, NOT both."
- Refer to Appendix A-1 for details on the example above.
Field Size Discrepancies due to Special Characters
A specification can indicate one field size but the schema identifies it as another. This is because of the treatment of certain special characters, such as the apostrophe or ampersand. In situations where the field size differs:
- The schema provides the maximum number of characters that will be accepted in the XML file while the specification provides the maximum number of characters that will be stored by the CRA once processing is complete.
- If the number of characters exceed the schema field size, the XML file will be rejected in its entirety.
- Any characters that exceed the specification field size will be truncated.
- To ensure that important information is retained, we recommend keeping the number of characters in the XML within the limits identified in the XML specifications.
Refer to Appendix A-2 for an example.
Acceptable Characters
In some cases, the schema will accept a wider range of characters. However, the CRA will only retain the acceptable characters detailed in the XML specifications. All other characters will be discarded.
Case
For fields where an uppercase alpha character is required, if a lowercase character is provided, the CRA will automatically convert it to uppercase before storing it.
Optional and Mandatory Fields in the Schema Definitions
Optional Fields
- Tags identified with minOccurs="0" in the schema are optional.
- If an optional tag is present in the XML file, it must contain a value, and it must be formatted as per the schema and specification. Incorrect formatting will result in a schema error.
- Blank optional tags will fail the schema check and will lead to the XML file being rejected in its entirety. Shortcut tags (e.g., <init/>) will also fail the schema check.
Mandatory Fields
- The omission of minOccurs="0" in the schema identifies a tag as mandatory.
- Mandatory tags must contain a value and must be formatted as per the schema and specification. Incorrect formatting will result in a schema error.
- Where applicable, the XML specifications will indicate the required input if the value for a mandatory tag is unavailable. For example, for T4 slips, the Social Insurance Number (SIN) tag is mandatory. If unavailable, the field must be completed with nine zeroes (000000000) only.
Refer to Appendix B-1 for examples.
Best Practices
- All data elements presented by virtue of an opening and a closing tag should contain a value. Do not use blank spaces or null entries to indicate that no data is being declared.
- Do not include blank optional tags in the XML file.
- Verify that all mandatory fields for the return type are present and populated in the XML file.
- If a mandatory field is missing from the XML, the file will be rejected.
- If a mandatory field is left blank, the file will be rejected.
- Ensure all fields are formatted according to the schema and specifications for the return type. For example, a tag with a decimal value must include at least one digit before the decimal point, and exactly two digits after the decimal point (e.g., "0.00" is correct, while ".0", ".00", or "0.0" are incorrect).
- If a field is formatted incorrectly, the file will be rejected.
Validation Process
XML files undergo a rigorous validation process to ensure their compliance with the XML schema definitions and specifications. The following steps are detailed in this guide:
- Validating Parser
- File Check
- Schema Check
- File Size Check
- Electronic Filing Validations (EFV) Online
- Electronic Filing Validations (EFV) Offline
A flow chart of these steps can be found in Appendix C-1. The respective outputs can be found in Appendix C-2.
The following steps are completed after the XML file is accepted by the CRA, and are omitted from this guide:
- Primary Validations
- Error Correction
It is strongly recommended to correct all errors before submission to avoid rejections and ensure compliance with CRA requirements.
1. Validating Parser
We strongly recommend using a validating parser to verify your XML file against CRA requirements before attempting to submit the file.
A validating parser:
- compares your XML files against CRA schema definitions
- checks that all required information is included
- verifies data formats (e.g., numbers are in the right format)
- ensures your file structure matches CRA expectations
The CRA does not endorse any specific parser. The following resources are for information only. Any XML editor or parser yielding valid, well-formed XML files may be used. These are strictly examples and are only available in English:
- Altova XMLSpy XML Editor
- Apache Project Directory
- W3C XML Home Page
- W3C XML Schema Home Page
- xerces.apache.org
Note that a parser will not confirm if the information will pass CRA's Electronic Filing Validations (EFV).
2. File Check
The File Check takes place when you upload the XML file with the Internet File Transfer (IFT) application.
The File Check identifies issues with the file being attached such as:
- File size exceeding limits
- File is empty
- File is not in XML format
- Multiple return types in one file (e.g., T4 returns with T4A returns)
- Missing T619, Electronic Transmittal Record
- Empty or missing mandatory tags in T619
- BN on T619 doesn't match login BN
- Transmitter Rep ID does not match the Rep ID used at sign in when filing via Represent a Client (RAC)
- Transmitter CRA account number entered on T619 is not valid
- Rep ID entered on T619 is not valid
Refer to Appendix D-1 for examples of the File Check error messages. Errors at this stage are displayed on the "Attach Your Return" page (refer to Appendix C-2 – 2.1).
You will not be able to submit the file until corrections are made.
3. Schema Check
Once the file passes the File Check and is submitted, the Schema Check is performed. The Schema Check behaves like a parser and confirms, among others, that:
- all mandatory tags are present
- no blank optional fields are present
- all optional and mandatory tags are formatted correctly
- tags contain valid information
- Special characters are encoded properly
- Only acceptable characters are used
- no shortcut tags were used
The Schema Check can take up to two minutes to complete for larger files. Do not leave the "Attach your return" screen until the Schema Check is completed.
Files that fail the Schema Check will display the "Unreadable rejected submission" page (refer to Appendix C-2 – 3.1):
- Only the first error encountered will be displayed.
- The message will contain the line and column number of the error and additional information (e.g., element/tag name).
- Errors on this page must be corrected, and the entire file must be resubmitted.
- If additional Schema Check errors are encountered, the process will repeat for each error.
Along with the Unreadable rejected submission page (3.1), a notification is sent to the transmitter (refer to Appendix C-2 – 3.2 for a sample email).
4. File Size Check
Once the file passes the Schema Check, a File Size Check is performed to determine if the next validation step is completed online or offline:
- Files smaller than 2 MB are processed through the online Electronic Filing Validations (EFV). Refer to 5. Electronic Filing Validations (EFV) – Online.
- Files larger than 2 MB are processed through the offline Electronic Filing Validations (EFV). Refer to 6. Electronic Filing Validations (EFV) – Offline.
5. Electronic Filing Validations (EFV) – Online
Once the file passes the Schema Check, the EFV verifies certain data. Among other validations, the EFV will:
- confirm that the filer account number is active
- validate the filer account number
- verify the tax year being reported
- check consistency between the slips and summary
Warnings or Errors Identified
If any errors or warnings are identified, the Warning page will be presented (refer to Appendix C-2 – 5.1). This page will only display warnings. The same warnings will also appear in the Error Report.
You are required to select the View error report button to review and acknowledge the information contained in the report (refer to Appendix C-2 – 5.2 for an example).
The Error Report must be reviewed and acknowledged in order to proceed.
- Warnings are to advise of the potential of incorrect information such as filing a 2026 tax year return in 2026. This is not necessarily an issue but may have been entered in error.
- Warnings can be bypassed without issue.
- Errors are to advise of invalid information in a tag like an invalid filer account number.
- Although Errors can be bypassed, choosing to bypass Errors will cause the affected return(s) to be rejected:
- The Submission Filing Report will flag errors (refer to Appendix C-2 – 5.4).
- The bypassed errors identified in the Submission Filing Report will also be visible to the return owners in My Business Account.
- To correct the bypassed errors, only the affected return(s) should be corrected and resubmitted. Do not resubmit the entire file.
- Ideally, Errors should not be bypassed and should be corrected before resubmission. Correcting errors and resubmitting the entire file will eliminate later rejections and delays in processing.
- Correct errors by selecting Cancel and resubmitting the entire file after the necessary corrections are made.
No Warnings or Errors Identified
If there are no errors or warnings identified, once the file is submitted, the transmitter will receive the Confirmation of Receipt screen (refer to Appendix C-2 – 5.3 for an example, and to the Definitions for details on the various fields presented in the Confirmation of Receipt).
The Confirmation of Receipt screen contains a link to the Submission Filing Report. The Submission Filing Report contains a list of the returns that were submitted along with the status of each return (refer to Appendix C-2 5.4 for an example).
! Important Note !
The Confirmation of Receipt screen is the only location in which the Submission Filing Report is available. You must open the report to print or save it before leaving this screen.
Return Owner
A Confirmation of Receipt email is also sent to the return owner (refer to Appendix C-2 – 5.6). There are three possible versions:
- Return received
- Return received – still in progress
- Return received – issues with return
The email does not contain the Submission Filing Report.
When a return is rejected, return owners are provided with results of the rejected return information within the My Business Account portal (refer to Appendix C-2 – 5.5).
6. Electronic Filing Validations (EFV) – Offline
Files processed offline will receive an online Confirmation of Receipt page with the submission number. However, the information in the "calculated", "in progress", and "rejected" fields will be set to "unavailable" (refer to Appendix C-2 – 4.1) as the necessary validations are only performed after the CRA receives the file.
A Confirmation of Receipt email is sent to both the transmitter and the return owner once validations are complete. The transmitter will receive an email about the submission and the return owner will receive an email advising them that someone filed a return on their behalf (refer to Appendix C-2 – 5.6).
No Warning page, Error Report, or Submission Filing Report is produced. The CRA will contact the transmitters if there are issues with the file.
If the CRA rejects the file or return(s), the return error report will be available to the return owner for most return types (refer to Appendix C-2 – 8.1). The error report is not provided to the transmitter.
Special Characters
To avoid ambiguity when providing the following special characters in text content (i.e., the content you provide between mandatory or optional tags), use the encoding provided in the table below.
| Special Character | Use | Mandatory |
|---|---|---|
| " | " | - |
| ' | ' | - |
| < | < | * |
| > | > | - |
| & | & | * |
The encoding provided above is mandatory for "<" and "&". You must use < and & respectively in every situation. Failing to do so will result in a Schema Check failure. The encoding for the other three special characters is optional.
Although the special characters in the table above are entered as 4 characters or more, they are considered to be only 1 character when present in text content.
Example
"John Smith & Sons" must be entered as "John Smith & Sons" in the XML file.
Acceptable Characters
The XML specifications list the acceptable characters for each tag, where applicable. There is a limited number of acceptable character lists:
- Keyboard acceptable characters
- Name specific acceptable characters
- Address specific acceptable characters
- Contact specific acceptable characters
- Part XVIII – Address specific acceptable characters
Providing a character outside of those listed for a tag will cause a Schema Check failure, with exceptions noted in the section below.
Variances between Schema Definitions and Specifications
In some cases, the schema definitions will accept a wider range of characters than those listed in the XML specifications. However, the CRA will only retain the acceptable characters detailed in the XML specifications. All other characters will be discarded.
This discrepancy between schema definitions and specifications is intentional. This design allows a wider range of characters to be accepted upfront for certain fields and reduces the likelihood of Shema Check failures due to minor formatting issues. If any character passes the Schema Check, it will not cause a rejection later in the validation process.
Refer to Appendix E-1 for an example of how the acceptable characters are identified in the specifications.
File Size Limits
You will only be able to upload an XML file that is 150 MB or less in size. Files can be uploaded in an uncompressed or compressed format.
If you submit an XML file in a compressed format, the uncompressed file size must not exceed 1 GB.
You will not be able to submit any files that exceed 1 GB once uncompressed. Files that exceed 1 GB when uncompressed will generate a File Check error.
Additional References
- Get ready to file – general information on filing information returns electronically along with links to the filing portals, schemas, and specifications.
- How to file – what methods are available for filing information returns electronically along with links to the schema and specifications.
- Making corrections after filing – what you need to do if you want to amend or cancel slips or returns.
- Contact us – provides contact numbers should you encounter issues filing your information returns. For information or assistance on filling an information return electronically, call the Electronic Media Processing Unit (EMPU) at:
- Call within Canada: 1-800-665-5164, between 7:00 and 17:00 (EST)
- Call from outside of Canada: 613-940-8599
- Stay up-to-date – ensure you are registered to our electronic mailing list – we send emails through this list advising of updates to schema and specifications as well as important information on filing information returns.
Acronyms
| Acronym | Definition |
|---|---|
| AFR | Auto-fill my return |
| BN | Business Number |
| CRA | Canada Revenue Agency |
| EFV | Electronic Filing Validations |
| EML | Electronic Mailing List |
| EMPU | Electronic Media Processing Unit |
| GB | Gigabytes |
| IFT | Internet File Transfer |
| LFP | Late Filing Penalties |
| MB | Megabytes |
| MyBa | My Business Account |
| NR | Non-resident |
| RAC | Represent a Client |
| RepID | Representative Identification |
| SIN | Social insurance number |
| WAC | Web Access Code |
| XML | Extensible Markup Language |
Definitions
| Term | Definition |
|---|---|
| Active |
In context with the business number, an “active” BN includes the following statuses:
|
| BN15 | The combination of a business number, program identifier, and reference number. Represented as 9 digits, 2 alpha, and 4 digits (e.g., 000000000RP0000). |
| Calculated | Presented in the Confirmation of Receipt. This is the number of summaries in the submission as calculated by the CRA. Note that this field will contain the value "unavailable" if a file is processed offline. |
| Electronic Filing Validations | Validation step which verifies information against CRA records (e.g., active business number, valid filer account number, etc.) and validates certain data (e.g., report type codes on slips and summary match). |
| Error | An error will cause a return to be rejected if it is not corrected. |
| File Check | Validation step which ensures that the file being uploaded is within acceptable parameters (e.g., file isn't too large, and is of the correct type). |
| In Progress | Presented in the Confirmation of Receipt. This is the number of returns that have proceeded through the Electronic Filing Validations step and undergoing additional validations. Note that this field will contain the value "unavailable" if a file is processed offline. |
| Mandatory | Mandatory tags must be included in the XML file, must contain a value and must be formatted as per the schema and specification |
| minOccurs="0" | Part of the schema definitions that identifies when a field is optional. |
| Non-Resident (NR) Account Number | A specific type of account number associated to non-residents. |
| Offline | Processing that is completed after a file has been successfully submitted to the CRA. Results are not provided in real-time. |
| Online | Processing that is completed in real-time during the filing process. Warnings and errors are presented through the Warning screen. |
| Optional | Optional tags can be omitted from the XML file. If an optional tag is present in the XML file, it must contain a value, and it must be formatted as per the schema and specification. |
| Parser or Validating Parser | A parser reads the XML file, analyzes its structure according to XML rules, and identifies where errors exist. A parser can also validate XML files against their schemas. |
| Rejected | Presented in the Confirmation of Receipt. This is the number of returns that have proceeded through the online electronic filing validations and were rejected after being submitted. This would occur when an error is bypassed on the warning page.
Note that this field will contain the value "unavailable" if a file is processed offline. Rejected returns must be corrected and resubmitted as soon as possible in order to avoid late filing penalties (LFPs). |
| Reported | Presented in the Confirmation of Receipt. This is the "Summary Count" entered by the filer in the T619 which represents the number of returns in the submission. |
| Return | A file that includes slip(s) and a summary. |
| Return Owner | The owner associated to the filer account number in the submitted return. |
| Return Type | Indicates the type of slips being submitted (e.g., T4, T4A, T5, etc.). |
| RP or RZ Account | A CRA program account which consists of:
An RP program account number may be needed if you are an employer, trustee, or other payer of amounts related to employment. An "RP" account is needed to file T4 and T4A information returns, among others. Information returns (RZ) Required to file certain information returns. An RZ program account number can be for one of the following (depending on the return type for which it was originally registered):
|
| Schema Check | Validation step which behaves like a parser. However, only one error is identified at a time. The identified error must be corrected and the file must be resubmitted before continuing the schema check. |
| Slip | An information return associated to a single recipient (e.g., an individual or corporation). A slip must be of a particular type (e.g., T4, T5, T5007, etc.). |
| Submission | A file containing one or more information returns for a single return type. |
| T619 | The transmittal record that must be included with all electronic submissions of information returns. It is intended to provide information on the transmitter. |
| Transmitter | The representative or organization filing the information return. The transmitter can do so on their behalf or on behalf of another organization or business. |
| Trust Account Number | A specific type of account number associated to trusts. |
| Warning | Advises of a potential discrepancy or issue in the information provided. Warnings should be reviewed, and corrected when necessary. Warnings can be bypassed without issue. |
| XML Schema, Schema, or Schema Definitions | An XML schema describes the structure of an XML file and defines the legal building blocks of an XML file:
The CRA's XML schema for information returns is published in the XSD format. |
| XML Specifications or Specifications | The CRA's XML specifications for information returns provide additional context, details, and rules, to create a well-formed XML file. |
CRA Support
The Electronic Media Processing Unit (EMPU) is available at 1-800-665-5164 to assist with electronic filing inquiries.
Appendices
Appendix A-1 – 'Optionally Required' Tag
Both the recipient name <RCPNT_NM> and recipient corporation name <RCPNT_CORP_NM> appear as optional in the schema for the T4A return.
However, as per the XML specifications (copied below):
- The recipient name <RCPNT_NM> is required if the slip is for an individual.
- The recipient corporation name <RCPNT_CORP_NM> is required if the slip is for a corporation or partnership.
If one is provided, the other should be omitted.
<T4Aslip>
Note: When completing the T4A return, include either the Corporation Information or
the Recipient Information, NOT both.
<RCPNT_NM>
<snm></snm>
Recipient surname
- Required, up to 20 alphanumeric
- first 20 letters of the recipient's surname
- omit titles such as Mr., Mrs., etc.
- do not include first name or initials
- acceptable characters
<gvn_nm></gvn_nm>
Recipient first name
- up to 12 alphanumeric
- first 12 letters of the recipient's first given name
- acceptable characters
Note: If only initials are available, provide the recipient's first initial.
<init></init>
Recipient initial
- 1 alpha
- initial of the recipient's second given name
</RCPNT_NM>
<RCPNT_CORP_NM>
<l1_nm></l1_nm>
Recipient corporation or partnership name - line 1
- Required, up to 30 alphanumeric
- the first line of the recipient's name
- acceptable characters
- if "&" is used in the name area enter as "&"
<l2_nm></l2_nm>
Recipient corporation or partnership name - line 2
- up to 30 alphanumeric
- the second line of the recipient's name
- acceptable characters
</RCPNT_CORP_NM>
Appendix A-2 – Field Size Discrepancy
In the XML specifications, the employee address - line 1 <addr_l1_txt> field is identified as accepting "up to 30 alphanumeric". In the schema, it is identified as a char100Type, with a maximum length of 100 characters.
Specifications
<EMPE_ADDR>
<addr_l1_txt></addr_l1_txt>
Employee address - line 1
- up to 30 alphanumeric
- first line of the employee's address
- acceptable characters
Schema
<xsd:element name="addr_l1_txt" type="char100Type" minOccurs="0"/>
<xsd:simpleType name="char100Type">
<xsd:restriction base="xsd:string">
<xsd:minLength value="1"/>
<xsd:maxLength value="100"/>
</xsd:restriction>
</xsd:simpleType>
Processing Example
- Assume a corporation whose name is Hollywood North & Eastern Provinces Inc. (40 characters with spaces).
- It is entered in the XML file as Hollywood North & Eastern Provinces Inc. due to the ampersand being a special character which must be encoded (44 characters with spaces). As the schema allows for up to 100 characters, the name will pass the Schema Check.
- During processing, the & encoding will be converted to &. As the specifications limit the field to 30 characters, the excess characters will be truncated. The final value will be stored as Hollywood North & Eastern Prov (30 characters with spaces).
Appendix B-1 – Optional and Mandatory Tags
Example 1 – T4 Schema
<xsd:element name="EMPE_NM" type="NameType"/> MANDATORY
<xsd:complexType name="NameType">
<xsd:all>
<xsd:element name="snm" type="char100Type"/> MANDATORY
<xsd:element name="gvn_nm" type="char100Type" minOccurs="0"/> OPTIONAL
<xsd:element name="init" type="char1Type" minOccurs="0"/> OPTIONAL
</xsd:all>
</xsd:complexType>
<xsd:element name="EMPE_ADDR" type="CanadaAddressType" minOccurs="0"/> OPTIONAL
<xsd:complexType name="CanadaAddressType">
<xsd:all>
<xsd:element name="addr_l1_txt" type="char100Type" minOccurs="0"/> OPTIONAL
<xsd:element name="addr_l2_txt" type="char100Type" minOccurs="0"/> OPTIONAL
<xsd:element name="cty_nm" type="char100Type" minOccurs="0"/> OPTIONAL
<xsd:element name="prov_cd" type="provinceStateType" minOccurs="0"/> OPTIONAL
<xsd:element name="cntry_cd" type="countryType" minOccurs="0"/> OPTIONAL
<xsd:element name="pstl_cd" type="pcType" minOccurs="0"/> OPTIONAL
</xsd:all>
</xsd:complexType>
Example 2 – Social Insurance Number (SIN)
The T4 schema defines the Employee social insurance number (SIN) as mandatory for each slip. The <sin></sin> tags must therefore be present in the XML file for each T4 slip. The XML specifications provide the following formatting requirements:
<sin></sin>
Employee social insurance number (SIN)
- Required 9 numeric
- T4 slip, box 12
- When the employee has failed to provide a SIN, the only acceptable value to enter in the field is all zeroes.
Note: Omission of a valid SIN results in non-registration of contributions to the Canada Pension Plan.
The field is required, and must be 9 numeric. When the SIN is not available to the filer, the field must be populated with 9 zeros ("000000000").
Example 3 – Payroll Account Number
The T4 schema defines the Payroll Account Number as mandatory in the T4 Summary. The <bn></bn> tags must therefore be present in the XML file for each T4 Summary. The XML specifications provide the following formatting requirements:
<bn></bn>
Payroll Account Number
- Required, 15 alphanumeric: 9 digits, RP (must be upper case), 4 digits, example: 000000000RP0000
- T4 slip, box 54
- must correspond to the "Business Number (BN)" on the related T4 Summary record
Note: To process a return, the complete BN15 is Required
The field is required, and must be formatted according to the specifications. A complete and valid BN, associated to the return type (e.g., RP for T4, RZ for T5), is required for a return to be processed.
Example 4 – Contact Telephone Number
The T4 schema defines the Contact telephone number as mandatory in the T4 Summary. The <cntc_phn_nbr></cntc_phn_nbr> tags must therefore be present in the XML file for each T4 Summary. The XML specifications provide the following formatting requirements:
<cntc_phn_nbr></cntc_phn_nbr>
Contact telephone number
- Required, 3 numeric with a (-), followed by 4 numeric.
- Telephone number of the contact
The field is required, and must be 3 numeric, followed by a hyphen (-), followed by 4 numeric. If a phone number cannot be provided, the field must still be populated. Unlike the SIN, the field cannot be populated exclusively with zeros. Whichever number is provided must adhere to the "###-####" format.
Appendix C-1 – Validation Process Flow Chart
Image of Validation Process Flow Chart coming soon
Appendix C-2 – Validation Process Flow Chart Outputs (Screens, Emails, and Reports)
The following is the output referenced in the validation process flow chart in Appendix C-1. Each output is associated to its corresponding number in the flow chart.
[2.1] Invalid File Upload Errors (Attach your return screen)
Image description
The screenshot shows a web page from the Internet file transfer application - Attach your return displaying an example of the resulting screen when an error occurs when attaching a return that is not in the correct format which includes instructions.
A link is available if the user needs help along with a “sign out” button.
The message first contains general information:
- Your software will save the file in an XML format (e.g., filename.XML).
- This service also allows submission of a compressed file containing only one XML file (e.g., filename.ZIP).
- Changes to the following fields are not accepted:
- Business account number
- Tax year
- Filer information (e.g., business name)
- If the return is amended to change only the above fields, the service will reject the submission.
- Changes to the following fields are not accepted:
File Upload Section
- Note: Fields marked with an asterisk (*) are required.
- The Attach File field is marked with an asterisk.
- The sample Error Message is:
- "Error: We are unable to process your submission because the file format is invalid. Only XML and zipped XML files are valid."
- Instruction: Attach your XML/ZIP original or amended information return(s). The file must be 150 MB or less.
- A button labeled "Select File"; or
- A drag-and-drop area labeled "Or drop file".
- Uploaded File:
- A file named PF01 TC01.docx is displayed with a size of 139 KB.
- A red circular icon with an "X" is shown next to the file, indicating the option to remove it.
- The sample Error Message is:
Below this section, there is a blue button labeled “Next” that the user can press to continue once they have removed the invalid file and have uploaded a valid file.
Sample error explanation
The error indicates that the uploaded file (PF01 TC01.docx) is invalid as only XML or zipped XML files are accepted. The user must remove the originally added file and upload a file in the correct format of XML/ZIP to proceed.
[3.1] Unreadable Rejected Submission (Schema Error)
Screen
Image description
The screenshot shows a web page from the Internet file transfer application – Unreadable rejected submission – displaying an example of the resulting screen when an error occurs from the schema check process. This page includes the specific error encountered in XML file along with instructions.
A link is available if the user needs to print or save the page along with a sign out button.
The message first contains information about the rejected submission including the submission number and date and time of the submission.
There is also a general statement:
- XML files that do not conform with our schema and specifications are unreadable and cannot be processed.
Then the actual error is identified in XML language – an example is provided:
- lineNumber: 36; columnNumber: 16; cvc-type.3.1.3: The value “ of element ‘sin’ is not valid.
Additional general information and instructions are then provided:
- Please correct this issue and resubmit the file as soon as possible to avoid a late-filing penalty.
- Recommendation to use an XML parser to validate the XML file. Validating parsers can be found on the Internet.
There is a note indicating that only the first error is displayed. Once the error is corrected and the file is resubmitted, additional errors may be found.
A link is provided to the Canada.ca/filing-info-returns site where more information on XML schema and specifications can be found.
There is a link to contact us for questions about your electronically filed return. You need to provide the submission number produced from this page.
Below this section, there is a grey button labeled “Back” that the user can press to return to the Attach your return screen, correct the identified error and resubmit the file.
Sample error explanation
The error indicates the location in the XML where the first error was encountered. In this case, the error was found on line 36, column 16 within the element ‘sin’.
A review of the XML file against the schema and specifications is required to determine how to correct the error.
XML File
Image description
The image displays a standardized XML example of a T4 slip portion, containing:
- Employee name
- Employee address
- Business number
- SIN field
- Provincial and tax‑related reporting codes
The structure conforms to CRA XML filing conventions for T4 slips and is showing an error with the SIN field on line 36.
[3.2] Email sent to Transmitter
Image description
The screenshot shows a sample of a bilingual email from when a submitted file has rejected due to schema errors. The email is sent to the transmitter.
The email advises the filer of the rejected submission including the submission number and date and time of the submission.
There is a general statement:
- XML files that do not conform with our schema and specifications are unreadable and cannot be processed.
The actual error is NOT identified in the email.
The email also identifies the following steps and information:
- Please correct this issue and resubmit the file as soon as possible to avoid a late-filing penalty.
- Recommendation to use an XML parser to validate the XML file. Validating parsers can be found on the Internet.
There is a note indicating that the system only discovers the initial error and cannot continue validating until the error is corrected. Once the error is corrected and the file resubmitted, additional errors may be found.
A link is provided to the Canada.ca/filing-info-returns site where more information on XML schema and specifications can be found.
There is a link to contact us should you have questions about your electronically filed return. You need to provide the submission number produced in this email.
The French version of the email follows the English version.
[4.1] Confirmation of Receipt – Offline Processing
Image description
The screenshot shows a web page from the Internet file transfer application – Confirmation of receipt – indicating that the Canada Revenue Agency has received the submission. It also indicates that due to the file size, the CRA will perform validations at a later stage. Once the validations are complete, a notification will be sent to the email address from the T619.
A link is available if the user needs to print or save the page along with a sign out button.
The message also contains information about the submission including the submission number, date and time of the submission, and the number of reported returns. The balance of the fields of Calculated, In progress, and Rejected will all contain the value “unavailable”.
Below this section, there is a grey button labeled “File another return” that the user can press to return back to the Attach your return screen to submit another return.
There are additional important notes:
- keep this confirmation of receipt for your records.
- do not send us a paper copy of your information return.
- The CRA may contact you if more information is required
- There’s a link to the information circular Books and Records Retention/Destruction for more information on the requirements to keep information.
- An invite to complete an online survey between January and March is provided.
- A link to contact us is also provided.
There is additional information about My Business Account which provides a link to register to My Business Account or Represent a Client and provides the benefits of registering including:
- See the status of your return
- Download error reports
- Submit an original or amended return
If you are already registered, there is a link to sign in to these services.
[5.1] Warning Screen with Error Report
Image description
The screenshot shows a web page from the Internet file transfer application – Warning – indicating that the Canada Revenue Agency has detected some discrepancies that need attention.
A link is available if the user needs to print or save the page along with a sign out button.
Some warning discrepancies are listed on the page. Two examples are provided:
- You submitted one or more returns that have a reported slip count that differs from our calculated slip count. If you confirm that you want to proceed, we will auto correct your return to agree with our calculated slip count.
- You have submitted one or more returns that contains errors.
Note: Fields marked with an asterisk (*) are required.
Below this section, there is a blue button labeled “View error report”. This button must be pressed to continue with the submission. Pressing this button will produce the Error Report. You will be unable to select the Submit button at the bottom of the page until after you have viewed the error report.
Further instructions are provided:
- To correct your file, cancel your submission by clicking the grey cancel button below. Please resubmit as soon as possible to avoid a late-filing penalty.
Other information provided includes:
- If you choose to submit without correcting the identified errors from the error report, the CRA may reject the affected return(s).
After reviewing the error report, a section identified with an asterisk is presented with checkboxes:
- I am aware that the CRA will auto correct my return(s) to agree with the calculated slip count
- I want to continue without correcting the errors
Both must be selected to proceed.
Below this section, there is a grey button labeled “Cancel” and a blue button labeled “Submit”. If both check boxes were selected, you will be able to select the Submit button.
[5.2] Error Report
Image description
The screenshot shows a sample Warning Error Report that contains three sample errors.
A link is available if the user needs to print or save the error report as a .csv file.
There is information about the return type and date of the report as well as how many errors/warnings are present preset to show up to 10 entries on one page.
A table is presented with the following headings and respective details:
- Summary Sequence Number – numerical value
- Reported Account Number – 15 digit business number
- Reporting Year – tax year
- Slip Sequence Number – contains either a numeric value or N/A
- XML tag – contains either the tag for a slip error or a description of the tag set for a summary error – e.g., Summary-SlipCountOutofBalance_0
- Description – provides a description of the related XML tag – e.g., Out of balance slip count.
Below the table, there is a blue button labeled “Close”. This button must be pressed to exit the screen and return to the previous Error screen.
[5.3] Confirmation of Receipt – Online Processing
Image description
The screenshot shows a web page from the Internet file transfer application – Confirmation of receipt – indicating that the Canada Revenue Agency has received the submission.
A link is available if the user needs to print or save the page along with a sign out button.
The screen contains the submission number and date and time of the submission. The following fields are also present and populated with sample values:
- Reported: 1
- Calculated: 1
- In progress: 1
- Rejected: 0
There is a link to the Submission Filing Report that provides a list of returns received in the submission. This is the only location in which the Submission Filing Report can be accessed. If you leave this screen without reviewing and saving the Submission Filing Report, you will no longer be able to access it.
Below this section, there is a grey button labeled “File another return” that the user can press to return back to the Attach your return screen and submit another return.
There are additional important notes:
- keep this confirmation of receipt for your records.
- do not send us a paper copy of your information return.
- The CRA may contact you if more information is required
- There’s a link to the information circular Books and Records Retention/Destruction for more information on the requirements to keep information.
- An invite to complete an online survey between January and March is provided.
- A link to contact us is also provided.
There is additional information about My Business Account which provides a link to register to My Business Account or Represent a Client and provides the benefits of registering including:
- See the status of your return
- Download error reports
- Submit an original or amended return
If you are already registered, there is a link to sign in to these services.
[5.4] Submission Filing Report
Image description
The screenshot shows a sample Submission Filing Report containing three returns that were rejected due to errors.
A link is available if the user needs to print or save the error report as a .csv file.
There is a statement indicating that the information in the report is to be used only by the filer to comply with their income tax reporting obligations. Any use of the information unrelated to their income tax reporting obligations is illegal.
There is additional information about My Business Account which provides a link to register to My Business Account or Represent a Client and provides the benefits of registering including:
- See the status of your return
- Download error reports
- Submit an original or amended return
If you are already registered, there is a link to sign in to these services.
There is information about the submission number, return type and date of the report as well as how many items are present on the page preset to show up to 10 entries on one page.
A table is presented with the following headings and respective details:
- Summary Sequence Number – numerical value
- Reported Account Number – 15 digit business number
- Reporting Year – tax year
- Status – accepted or rejected
- Slip Sequence Number – contains a numeric value or N/A
- XML tag – contains either the tag for a slip error or a description of the tag set for a summary error – e.g., Summary-SlipCountOutofBalance_0
- Description – provides a description of the related XML tag – e.g., Out of balance slip count acknowledgement.
Below the table, there is a blue button labeled “Close”. This button must be pressed to exit the screen and return to the previous Confirmation of Receipt screen.
[5.5] Rejected Information Return Error Report
Image description
The screenshot shows a sample rejected information return error report that contains a table with three errors for the reported account number.
A link is available if the user needs to print or save.
There is information about the reported account number, return type, reporting year, and summary sequence number.
There is a statement indicating that the information in the report is to be used only by the filer to comply with their income tax reporting obligations. Any use of the information unrelated to their income tax reporting obligations is illegal.
A table is presented with the following headings and respective details:
- Slip Sequence Number – numerical value
- Description – provides a description of the errors that caused the return to be rejected – e.g., Total transaction amounts calculated by the system do not equal the total transaction amounts reported on the slip.
Below the table, there is a blue button labeled “Close”. This button must be pressed to exit the screen and return to the previous Confirmation of Receipt screen.
[5.6] Confirmation of Receipt Email sent to Return Owner
Return received
Image description
The screenshot shows a sample of a bilingual email from when a submitted file has been received by the Canada Revenue Agency indicating that an information return has been received for their account.
The email contains information about the submission including the submission number and date and time of the submission.
The email also advises the filer to contact the CRA if the file was submitted without their consent with the following warning:
- If this return was filed without your consent, please call the Canada Revenue Agency at 1-800-959-5525 as soon as possible. If you are outside Canada, please call 613-940-8497
The French version of the email follows the English version.
Return Received - Still in Progress
Image description
The screenshot shows a sample of a bilingual email from when a submitted file has been received by the Canada Revenue Agency and is still in progress.
The email advises the filer to go to My Business Account for an up-to-date status of the return.
The email also provides the following warning:
- If this return was filed without your consent, please call the Canada Revenue Agency at 1-800-959-5525 as soon as possible. If you are outside Canada, please call 613-940-8497
The French version of the email follows the English version.
Return Received – Issues with Return
Image description
The screenshot shows a sample of a bilingual email sent to the transmitter for a file submitted to the Canada Revenue Agency that has been rejected for one or more reason from the following list of possibilities:
- Invalid filer number for return type being filed
- Missing tax year
- Invalid tax year for the return type and report type being filed
- Report type code on the summary does not match report type code on one or more slips
- Missing mandatory information (not including filer number)
- Invalid formatting in mandatory information (excluding filer number)
- Missing optional field identifiers (tags)
- Invalid format of optional information
- Formatting errors over tolerance level
- All slips and summary contains zeros in all financial fields (blank return)
- Other
The email contains information about the submission including the submission number and date and time of the submission. It also advises:
- Make sure to correct and resubmit the return as soon as possible to avoid a late-filing penalty.
It also indicates that an error report is available to review for many program accounts in My Business Account and that you can find a copy of the error report in the returns tab of the account overview page.
The email also provides the following warning:
- If this return was filed without your consent, please call the Canada Revenue Agency at 1-800-959-5525 as soon as possible. If you are outside Canada, please call 613-940-8497
The French version of the email follows the English version.
[7.1] Information Available on My Account
Image description
The screenshot shows a sample of a 2024 T4 Statement of remuneration paid as found on My Account.
A link is available if the user needs help or to print or save the document.
Above the table, there is a short description of what the table is. In this example, it indicates a 2024 T4 slip (original) from T4 Business 1.
There is a table with three columns that identifies: box number, box name, box value. The information within the sample table includes the following sample boxes, box names, and values that might be found on the T4 slip including (including but not limited to):
- Box 10: Province of Employment - Ontario
- Box 14: Employment income – 99,999.99
- Box 16: Employee’s CPP contributions – 3,867.50
- Box 16A: Employee’s second CPP contributions – 188.00
- Box 17: Employee’s QPP contributions – 0.00
- Box 17A: Employee’s second QPP contributions – 0.00
- Box 18: Employee’s EI premiums – 1,049.12
- Box 20: RPP contributions – 12,438.78
- Box 22: Income tax deducted – 19,999.99
- Box 24: EI insurable earnings – 63,200.00
- Box 26: CPP/QPP pensionable earnings – 73,200.00
- Box 28: Exempt CPP/QPP – no value
- Box 28: Exempt EI – no value
- Box 28: Exempt PPIP – no value
- Box 44: Union dues – 0.00
- Box 45: Employer-offered dental benefits - 1
- Box 46: Charitable donations – 500.00
- Box 52: Pension adjustment – 15,999.99
- Box 55: Employee’s PPIP premiums – 0.00
- Box 56: PPIP insurable earnings – 0.00
There is a hyperlink for most of the box names, directing the individuals to detailed information about the respective boxes as found in the CRA publication T4 slip: Statement of Remuneration Paid.
[8.1] Error Report Provided to Return Owner on My Business Account
Image description
The screenshot shows a sample rejected information return error report that contains a table with three errors for the reported account number.
A link is available if the user needs to print or save.
There is information about the reported account number, return type, reporting year, and summary sequence number.
There is a statement indicating that the information in the report is to be used only by the filer to comply with their income tax reporting obligations. Any use of the information unrelated to their income tax reporting obligations is illegal.
A table is presented with the following headings and respective details:
- Slip Sequence Number – contains a numerical value
- Description – provides a description of the errors that caused the return to be rejected – e.g., Total transaction amounts calculated by the system do not equal the total transaction amounts reported on the slip.
Below the table, there is a blue button labeled “Close”. This button must be pressed to exit the screen and return to the previous Confirmation of Receipt screen.
Appendix D-1 – File Check Error Messages (Invalid File Upload Errors)
Error messages that will appear on the Attach your return screen are listed below. In all cases, the error must be corrected to proceed to the next stage.
| Message | Action Required |
|---|---|
| Please select a file. | The "next" button was pressed before a file was selected. Select a file (.xml) and press "next". |
| We are unable to process your submission because the file contains no data or is over the size limit of 150 MB (maximum of 1 GB uncompressed). | The file you are attempting to submit exceeds the maximum size allowable. Split the file into smaller files that respect the file size limits. |
| We are unable to process your submission because the file format is invalid. Only XML and zipped XML files are valid. | The file you are attempting to submit is not in XML format (.xml) or a supported compression format (.zip). Ensure that the file being submitted is in an XML format (.xml), and if compressed, submitted as a .zip file. |
| We are unable to process your submission because you submitted a compressed file containing more than one XML file. When you submit a compressed file, it can contain only one XML file. | The compressed file you are attaching has more than one .xml included. Ensure that only one .xml file is included in a compressed file being submitted. Note that one .xml file can contain multiple returns. |
| We are unable to process your submission because it contains more than one return type. Your submission must contain only one return type. | A submission cannot contain more than one type of return (e.g., T4, T4A, T5, etc.). While a submission can contain multiple returns, all returns in a submission should be of the same type. Review the submission and submit each type of return separately. |
| We are unable to process your submission because we did not detect a T619 electronic transmittal record. | Every Internet File Transfer (IFT) submission must contain a T619, Electronic Transmittal Record. Update your XML file to include the T619 Electronic Transmittal Record. |
| We are unable to process your submission because the transmitter CRA account number given in the attached T619 electronic transmittal record does not match the account number you used to sign in. | You must ensure that the transmitter account number entered in the T619 matches the transmitter account number that was used to access the filing portal. If it does not match, modify the T619 accordingly. |
| We are unable to process your submission because the representative ID given in the attached T619 electronic transmittal record does not match the representative ID you used to sign in. | You must ensure that the representative ID entered in the T619 matches the representative ID that was used to sign in to the filing portal. If it does not match, modify the T619 accordingly. |
| The representative ID you entered on your T619 electronic transmittal record is invalid. Please correct and resubmit it. | Review the representative ID entered on the T619 and updated it accordingly. |
| The transmitter CRA account number you entered on your T619 electronic transmittal record is invalid. Please correct and resubmit it. | Review the transmitter CRA account number entered on the T619 and update it accordingly. |
| We are unable to process your submission because we detected empty tags on your T619 electronic transmittal record. | Remove blank optional tags and ensure values are provided for all mandatory tags. Review the T619 and ensure there are no empty tags. |
| We are unable to process your file because it doesn't meet our format specifications for XML files. Contact your software developer to fix this problem. | The file structure likely cannot be parsed. Verify that the XML file was generated correctly. |
Appendix E-1 – Acceptable Characters
Acceptable characters are identified in the specifications where relevant:
Example 1
<snm></snm>
Employee surname
- Required, up to 20 alphanumeric
- first 20 letters of the employee's surname
- omit titles such as Mr., Mrs., etc.
- do not include first name or initials
- acceptable characters
When selecting the "acceptable characters" hyperlink, the following window will appear. Note that each link is specific to the tag. In this example, the name specific acceptable characters will be displayed.
Image description
The table is presented when a hyperlink identified as “acceptable characters” in the various specifications is selected.
The table identifies which field type the acceptable characters are associated to. In the screen example provided, it identifies it’s for “Name Specific acceptable characters”.
There are three columns in the table:
- Special Character – identifies the actual keyboard character that is intended such as ABCDE, 012345, &, -, ‘, etc.
- Definition – describes the special character such as upper case, numeric, ampersand, hyphen, period, etc.
- How to enter in XML – provides what needs to be entered for the defined character in the XML such as “ABC…”, “0123…”, “&”, “.”, etc.
A note under the table states: our system will only retain the acceptable characters detailed in this table. All other characters will be discarded.
A blue button entitled “Close” at the bottom of the window, or an “X” at the top right are available to close the window.
Example 2
<FHSAContractNumber></FHSAContractNumber>
FHSA Contract number
- Required, up to 30 alphanumeric
- acceptable characters: alpha, numeric, period (.), hyphen (-), space, ampersand (&), apostrophe (‘), quotation mark ("), number sign (#) and forward slash (/)
Note: If beneficiary indicator is set to "Y", the FHSA Contract number must be zeros.
Appendix F-1 – List of Electronic Filing Validations Errors and Warnings
Refer to the Electronic Filing Validations Errors and Warnings for details.