Financial slips and summaries

Since January 1, 2010, filers must use their information returns program account.

Also since January 1, 2010, mandatory Internet filing applies to filers of information returns who submit more than 50 information slips. If you file more than 50 information slips, there are special rules you have to follow when filing information returns electronically.

Note

Budget 2021 announced that the threshold for mandatory electronic filing of income tax information returns for a calendar year would be lowered from 50 to 5 information returns.

The legislation for this measure was not finalized when the guides and forms were published. For the latest information about the penalty for not filing information returns over the Internet, go to our web page at Penalty for failure to file information returns over the Internet. You can also subscribe to our email distribution list about the electronic filing of information returns at Canada Revenue Agency electronic mailing lists.

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