Common reporting errors

Three of our review programs are:

• Pre-assessment Review Program
• Processing Review Program 
• Matching Program

Under these programs, the CRA reviews various income, deduction, and credit amounts on individual income tax returns to ensure they have been correctly reported. Because these programs are often based on the information obtained from information returns, it is essential for filers of these returns to properly fill out their returns in order that the CRA can ensure the accuracy of the (re) assessments generated by the programs.

Select one of the following most common reporting errors.

Topics

• Misreported spousal contributions
  What you can do to avoid this type of error
• Multiple records 
  When you need to send the CRA more than one record
• Inclusion of RRIF contributions
  RRIF contributions should not be included in the RRSP contribution information return
• When the receipt is not required
  When you do not have to issue a receipt
• Amending, cancelling, adding, or replacing slips

Forms and publications

• Form T1171, Tax Withholding Waiver on Accumulated Income Payments from RESPs
• Form T2030, Direct Transfer Under Subparagraph 60(l)(v)
• Form T2033, Direct Transfer under subsection 146.3(14.1), 147.5(21) or 146(21),  or paragraph 146(16)(a) or 146.3(2)(e)