What’s new for 2026 – File information returns electronically (tax slips and summaries)
Note: If you are dealing with a payroll service provider (payroll software), you can refer to them for your questions.
XML specifications and schemas for 2026
The 2026 XML Specifications have been updated to include comprehensive details on tag formatting.
They are available on web page: XML specifications for all information return types - Canada.ca
The schemas has been revised to ensure full alignment with the validation requirements established for 2025.
You can download the new XML schema package that is available for use starting January 12, 2026.
To facilitate the use of the schemas, please note that the “lemmcommontype.xsd” file has been removed and its contents have been integrated into the “simple.xsd” and “complex.xsd” files.
Online Validations
The online validations in place since January 2025 will be enhanced. Indeed, starting January 2026, additional validations will be performed once the submissions passes schema check. Any errors identified during return and slip validations will be detailed in the Return Error Report.
The electronic filing portals will not accept XML files larger than 150 MB in compressed form, or exceeding 1 GB when uncompressed.
Information return type reminder
As of January 2025, all returns included in a single submission must correspond to the same information return type. Accordingly, the T5013-FIN and T5013 information returns (slip and summary) must be filed separately.
For example: If you file a T4 information return type, you can file for multiple BNs, but all returns must be T4 information return type. If not, the file will be invalid and rejected.
Although the XML can only include one form type, the summary count information is still needed since there can be multiple distinct returns, and therefore, distinct summaries for the same form type.
A file can also include returns for multiple taxation years (e.g., a T4 return for taxation year 2023, and a T4 return for taxation year 2024).
Internet filing maintenance
The Internet filing applications will be unavailable due to maintenance at the end of the year, starting December 22, 2025. The system will reopen January 12, 2026.