Electronic filing methods

To know when internet filing will be available, go to Filing Information Returns Electronically.

For returns filed before January 1, 2024, you must file information returns electronically if you file more than 50 slips for a calendar year.

For returns filed after December 31, 2023, you must file electronically if you file more than 5 slips for a calendar year.

As of January 1, 2024, payments or remittances to the Receiver General of Canada should be made as an electronic payment if the amount is more than $10,000. Payers may face a penalty, unless they cannot reasonably remit or pay the amount electronically. For more information, go to Make a payment for individuals.

If you use commercial or in-house developed software to manage your business, you can file up to 150 MB by Internet file transfer. For example, a service bureau can file multiple returns in one submission provided that the total submission does not exceed the 150 MB restriction.

If your return is more than 150 MB, you can either compress your return or divide it so that each submission is no more than 150 MB.

Filing by Web Forms

Our Web Forms application is free and secure. To use it, all you need is access to the Internet. With Web Forms you can fill out an information return easily, following the step-by-step instructions.

Web Forms lets you:

• file up to 100 slips (original, amended, or cancelled) from our website
• calculate the totals for the summary
• create an electronic information return containing slips and a summary, which can be saved and imported at a later date
• print all your slips and your summary
• validate data in real time

After you submit your information return, you will receive a confirmation number that will be your proof that we received it.

To use the Web Forms application, you must have a web access code. If you do not have a web access code, you can easily get one online or by calling us. For more information, see Web access code.

To start using this application or to get more information, go to Web Forms.

Filing by Internet file transfer (XML)

Internet file transfer allows you to transmit an original or amended information return with a maximum file size of 150 MB. All you need is a Web browser to connect to the Internet, and your software will create, print, and save your electronic information return in XML format. For more information about this filing method, contact your software publisher or go to Filing information returns electronically.

For help with filing or amending a T4RSP or T4RIF return using Internet file transfer, contact one of the following:

• the software developer when using third-party software
• the Electronic Media Processing Unit when creating your own XML file, (go to Filing Information Returns Electronically (T4/T5 and other types of returns) - Overview at Filing information returns electronically or call Electronic Media Processing Unit (EMPU) at 1-800-665-5164

Web access code

To file your return over the Internet using the Internet file transfer or Web Forms service, your will need a business number and its associated web access code (WAC), unless you are filing through My Business Account or Represent a Client. For more information about these services, see the next section "Filing without a Web access code." If you have misplaced or do not have a WAC, go to Filing Information Returns Electronically to access our web access code online service. If you cannot get your WAC online or would like to change it, call the e-Services Helpdesk at 1-800-959-5525.

In October 2023, the Web Access Code digital service was enhanced to allow information return filers to create, view, replace, or inactivate their web access code.

For more information, or to obtain your web access code, visit Online Web access code.

Filing without a Web access code

To register as a business owner, go to My Business Account and do the following:

• Select “CRA Register” and create a CRA user ID and password. You can also select ”Sign-In Partner Login/Register” and use the same sign-in information you use for other online services, such as online banking.
• To register, you will need to provide all of the following information:
  • your social insurance number (SIN)
  • your date of birth
  • your postal code or ZIP code
  • an amount you entered on your income tax and benefit return (the line we ask for will vary; it could be from the current or the previous tax year)
  • your business number (BN)

You must enter a CRA security code to finalize the registration process. You can ask for the CRA security code by paper mail or email.

Return to My Business Account, to enter your CRA security code.

To register as a representative, including employees of a business, go to Represent a Client and do the following:

• Select “CRA Register” and create a CRA user ID and password. You can also select “Sign-In Partner Login/Register” and use the same sign-in information you use for other online services, such as online banking
• To register, you will need to provide these two codes:
  • your access code from your notice of assessment
  • your postal code or ZIP code
• Register as the business owner (using your BN) or as yourself and receive a representative identifier (RepID), or create a group of representatives and receive a group identifier (GroupID)
• Get authorization to have online access to the tax-free saving account (TFSA) account by doing one of the following:
  • using the “Authorization request” service with Represent a Client
  • giving your BN, RepID, or GroupID to businesses or your employer so they can authorize you using the “Authorize or manage representatives” service in My Business Account

Once you are registered as the business owner, or registered and authorized as a representative, an employee, or a group of employees, you will be able to file or amend T4RSP and T4RIF slips without a Web access code.

Filing on paper

If you file 1 to 50 slips, we strongly encourage you to file online using Internet file transfer or Web Forms. However, you can still file up to 50 slips on paper before 2024.

Starting January 1, 2024, you can only file up to 5 slips on paper. If you file more than 5 slips for a calendar year, you must file them electronically.

If you need more paper copies, you can order a maximum of 9 single-page slips that have three slips per page intended for printers, for typing, or to be filled out by hand, at Forms and publications or by calling 1-800-959-5525.

If you choose to file your return on paper, mail it to:

Canada Revenue Agency
Jonquière Tax Centre
T4RSP and T4RIF Program
Post Office Box 1300, LCD Jonquière
Jonquière QC  G7S 0L5

Fill out one copy of the T4RSP or T4RIF slip for each recipient and send them with your T4RSP or T4RIF Summary. Enter the information for three different recipients on one sheet. You must keep a copy of the T4RSP or T4RIF slips and the T4RSP or T4RIF Summary for your files.

Filing using computer-printed (customized) forms

For those who fill out a large numbers of slips, we accept certain slips other than our own. In order to ensure accuracy, follow the guidelines for the production of customized forms or see Information Circular IC97-2R19, Customized Forms.

You no longer need to get CRA approval for most customized information slips and summaries.

Related Link

• Filing Information Returns Electronically