Filing Information Returns Electronically (T4/T5 and other types of returns) – What you should know before

  1. Overview
  2. What you should know before
  3. How to file
  4. How to amend

2. What you should know before

What are the benefits of filing electronically?

Filing electronically lets you

Find the filing due date for your information return

Filing due dates for type of information return
Type of information return Filing due date
T4, T4A, T4A(OAS), T4A(P), T4A-NR, T4E, T4RSP, T4RIF, T5, T5007, T5008, AGR-1, TFSA, T2202, T4FHSA File by the last day of February following the calendar year to which the information return applies. If the last day of February is a Saturday or Sunday, your information return is due the next business day. If the business stops operating, the return is due within 30 days of the day your business or activity ends.
T3, T1061, T2000, T3D, T3GR, T3P, T3PRP, T3RI File no later than 90 days after the end of the trust's tax year.
T1204 File by March 31 of the year following the calendar year to which the information return applies. If March 31 falls on a Saturday or Sunday, your return is due the next business day.
T5013

The due date for filing an annual return (including distributing the T5013 slips) depends on the type of partners, including end members of a tiered partnership.

  • March 31 after the calendar year in which the fiscal period of the partnership ended if, throughout the fiscal period:
    • all partners are individuals, including end members of tiered partnership, and investment clubs that file on the modified-partnership basis. We consider a trust to be an individual
  • Five months after the end of the partnership's fiscal period if, throughout the fiscal period:
    • all partners are corporations, including end members of a tiered partnership
  • In all other cases, the earlier of:
    • March 31 after the calendar year in which the fiscal period of the partnership ended
    • the day that is five months after the end of the partnership's fiscal period 
T5018 The T5018 return is due six months after the end of the reporting period you have chosen. If your business stops operating, you must file the information return within 30 days of the day your business ends.
NR4 File by March 31 following the calendar year to which the information return applies or no later than 90 days after the end of the fiscal year for an estate or trust. If the last day of March falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your information return is due the next business day.
RRSP Contribution Information Return, Pooled Registered Pension Plan Information Return
File by May 1 of the year in which the contribution year ends. The contribution year is the period beginning on the 61st day of one year and ending on the 60th day of the following year.
Part XVIII, Part XIX File before May 2 following the calendar year to which the information return applies. If May 1 is a Saturday or Sunday, your information return is due the next business day.

What if you file your information return late?

If you file your information return past the due date you may be charged a penalty. To learn more, see late-filing penalties for information returns.

Will you be penalized if you do not file electronically?

As of January 2024, if you file more than 6 information returns (slips) for a calendar year and you do not file by Internet file transfer or Web Forms, you may be charged a penalty. Every information return is considered a slip. The following table lists the penalties for not filing electronically.

Penalty by number of information returns (slips)
Number of information returns (slips) Penalty
6 to 50 $125
51 to 250 $250
251 to 500 $500
501 to 2,500 $1,500
2,501 or more $2,500

Find XML specifications to file electronically

The xml specifications assist you in creating your xml file by identifying what we can accept in the file. You only require the xml specifications if you are creating your own xml file.

You must include a T619, Electronic Transmittal record along with one of the following return types to create a complete submission. 

The first column of the table provides links to the XML specifications for year 2023.

The last column of the table provides links to the XML specifications for year 2024, when available.

*Note: The T4FHSA, First Home Savings Account, will be accepted for processing starting January 8, 2024.

Electronic filing options by return type
Type of return File using Internet file transfer File using Web Forms Amend using Internet file transfer Amend using Web Forms 2024
AGR-1, Statement of Farm-Support Payments Yes - - - -
NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada Yes Yes Yes Yes -
T3, Statement of Trust Income Allocations and Designations Yes Yes Yes Yes -
T3D, Income Tax Return for Deferred Profit Sharing Plan (DPSP) or Revoked DPSP Yes - Yes - -
T3GR, Group Income Tax and Information Return for RRSP, RRIF, RESP, or RDSP Trusts Yes - Yes - -
T3P, Employees' Pension Plan Income Tax Return Yes - Yes - -
T3PRP, T3 Pooled Registered Pension Plan Tax Return Yes - yes - -
T3RI, Registered Investment Income Tax Return Yes - Yes - -
T4, Statement of Remuneration Paid Yes Yes Yes Yes Yes - T4, Statement of Remuneration Paid (2024 version)
T4A, Statement of Pension, Retirement, Annuity, and Other Income Yes Yes Yes Yes Yes - T4A, Statement of Pension, Retirement, Annuity, and Other Income (2024 version)
T4A-NR, Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada Yes Yes Yes Yes -
T1204, Government Service Contract Payments Yes Yes Yes Yes -
T4RIF, Statement of Income From a Registered Retirement Income Fund Yes Yes Yes Yes -
T4RSP, Statement of Registered Retirement Savings Plan Income Yes Yes Yes Yes -
T5, Statement of Investment Income Yes Yes Yes Yes -
T5007, Statement of Benefits Yes Yes Yes Yes -
T5008, Statement of Securities Transactions Yes Yes Yes Yes -
T5018, Statement of Contract Payments Yes Yes Yes Yes -
T4A(OAS), Statement of Old Age Security Yes - Yes - -
T4A(P), Statement of Canada Pension/Quebec Pension Plan Benefits Yes - Yes - -
T4E, Statement of Employment Insurance Benefits Yes Yes Yes Yes -
SAFER, Manitoba Shelter Allowance for Elderly Renters (Rent Assist) Yes - - - -
RRSP, Contribution Receipt Filing Yes Yes Yes Yes -
T215, Exempt from Certification Past Service Pension Adjustment (PSPA) Yes - Yes - -
TFSA, Tax Free Savings Account Yes Yes Yes Yes -
T1061, Canadian Amateur Athletic Trust Group Information Return Yes - Yes - -
T5013, FIN Partnership Financial Return Yes - Yes - -
T5013, Partnership Information Return Yes Yes Yes Yes -
T661- Scientific Research and Experimental Development (SR&ED) Expenditures Claim Yes - Yes - -
Pooled Registered Pension Plan Information Return Yes Yes Yes Yes -
RRSP and RRIF, Non-Qualified Investments Information Return Yes - Yes - -
Part XVIII Information Return, International Exchange of Information on Financial Accounts Yes Yes Yes Yes -
Part XIX Information Return – International Exchange of Information on Financial Accounts Yes Yes Yes Yes -
Worksheet T2000, Calculation of Tax on Agreements to Acquire Shares (Section 207.1(5) of the Income Tax Act) Yes - Yes - -
T2202, Tuition and enrolment certificate Yes Yes Yes Yes -
T4FHSA, First Home Savings Account* Yes Yes Yes Yes Yes - T4FHSA, First Home Savings Account (2024 version)

*Note: The T4FHSA, First Home Savings Account, will be accepted for processing starting January 8, 2024.

For a list of options available for Registered Plans forms see: Filing forms with the Registered Plans Directorate.

For a list of filing options available for the T3ATH-IND, T3RET, T3M and T3S return types, visit: How to file a T3 return.

What you need to file your information return electronically

Before you file, have your documentation ready. You will also need your account number (Trust Number, Non-Resident Number, 15 character RP or RZ Business Number) and Web access code.

What is a Web access code?

A Web access code is a personalized code that is associated with your account number. Your Web access code contains two letters and four numbers. It is case sensitive.

Where do you find your Web access code?

The Canada Revenue Agency no longer mails Web access codes.

If you do not remember your code or you need a code for a new account, you can:

What if you have a balance due?

When you make a payment to the Canada Revenue Agency, do not resubmit your return.

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