Consultation on enabling electronic signatures for the T183, Information Return for Electronic Filing of an Individual’s Income Tax and Benefit Return, and T183CORP, Information Return for Corporations Filing Electronically: Closed consultation

In February 2020, the Canada Revenue Agency (CRA) held an online consultation on enabling electronic signatures for the T183 and T183CORP. Canadians provided their feedback on the CRA's proposed changes that would allow taxpayers to use electronic signatures on the T183 and T183CORP.

Who was the focus

We engaged with:

• individuals
• corporations
• tax preparers
• electronic filers
• discounters
• tax preparation software developers.

Key questions for discussion

The CRA's proposal, which pursues the ability to recognize electronic signatures on Form T183 and T183CORP as having met the signature requirements of the Income Tax Act, requires legislative changes. Subsection 150.1(4) of the Income Tax Act would need to be added to Schedule 2 of the Personal Information Protection and Electronic Documents Act. In connection with this change, regulations would be introduced to prescribe specific requirements that would allow electronic signatures to be accepted for information returns (Form T183 and T183CORP) made under that subsection.

Participants were asked whether or not they support the CRA's proposed changes, as outlined below:

In order for the CRA to accept an electronic signature from a taxpayer whose identity has been verified by the filer, the electronic signature will generally need to be provided in one of the following ways:

1. It may be provided if the taxpayer sends the information return, including the electronic signature using the electronic address most recently provided by the taxpayer to the electronic filer;
2. It may be provided in person by the taxpayer, in the presence of the electronic filer. e.g., using a stylus or finger on a tablet; or
3. It may be provided through an access controlled, secured electronic location such as a secure website that is accessible to the taxpayer only because the location of the secure website has been made known to the taxpayer and access has been granted by the filer.

The input gathered through this process was used to inform the development of the CRA's proposal.

What we heard

Final report

• Consultation on enabling electronic signatures for the T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return, and T183CORP, Information Return for Corporations Filing Electronically Summary Report

Related information

• CRA and COVID-19 - Electronic Signatures

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