Corporation Internet Filing
You can use the Corporation Internet Filing service to file your corporation income tax returns for 2002 and following years.
About the Corporation Internet Filing service
What is Corporation Internet Filing?
Corporation Internet Filing allows corporations that meet the eligibility criteria to file their 2002 or subsequent year corporation income tax returns directly to the CRA through the Internet.
Who can use Corporation Internet Filing?
You can use this service to file your 2002 or subsequent year corporation income tax return if your corporation meets the following eligibility criteria:
- is not an insurance company.
Check Restrictions for information on returns that cannot use this filing service.
If you decide not to use Corporation Internet Filing, you can submit a paper copy of your corporation income tax return to your local tax centre.
Why use Corporation Internet Filing?
The Corporation Internet Filing initiative is part of the Government Online Initiative to deliver more services electronically. It provides you with an easy-to-use, convenient, secure, and confidential option for filing your corporation income tax return. As a result, the CRA will benefit from reduced processing costs. Corporation Internet Filing streamlines the tax filing process, provides the filer with an immediate confirmation of receipt, and results in faster refunds.
How do you use Corporation Internet Filing?
Check Before you start for information on what you have to do before transmitting your corporation income tax return.
Is there a cost for Corporation Internet Filing?
You'll have to use CRA-certified software. You might have to purchase a tax preparation software package, but the Corporation Internet Filing service is free.
Check Software for information that includes a list of the CRA-certified software.
Restrictions
You cannot use the Corporation Internet Filing service to send your tax return if you do not meet the eligibility criteria listed in Who can use Corporation Internet Filing?
The Corporation Internet Filing service won't accept large, complex files at this time. If your transmission exceeds the acceptable size, you will receive a message explaining this.
You can file only one tax return at a time.
You cannot use Corporation Internet Filing to send:
- an amended return;
- a return for any year prior to the 2002 taxation year.
You cannot use the Corporation Internet Filing service to change the corporation's:
- name;
- head office or mailing addresses;
- direct deposit information (including new requests).
For information on changing your name, address, or about direct deposit, contact the Business Window in your tax services office toll free at 1-800-959-5525 (English) or 1-800-959-7775 (French).
Before you start using Corporation Internet Filing
Online check list
- Check Who can use Corporation Internet Filing? to make sure that the corporation is eligible to use this service.
- Get your paperwork and CRA-certified tax preparation software ready.
- Complete a Form T183CORP, Information Return for Corporations Filing Electronically, if someone other than the required filer of the corporation is transmitting the corporation tax return.
- Be aware of your legal obligations for filing electronic returns.
- Know about new legislation that could affect you.
- Confirm that the Corporation Internet Filing transmission Web site is open.
- If you have a balance owing, find out your payment options on our Refund/Balance due? Web page.
How do you file your return?
To file your return through the Corporation Internet Filing service, you have to agree to certain terms and conditions. You should review these terms and conditions in "Are you ready to file your return?" before completing your return. If you agree to these terms and conditions, you'll have to enter the following information:
- Taxation Year End;
- Path and name of the file containing your electronic corporation income tax return (".cor" file extension).
After you enter this information, you have to read and agree to a declaration certifying that the attached electronic return is correct, complete, and accurate, and confirming that you did not change the corporation's name, addresses or direct deposit information on the return. You then select the appropriate link to indicate whether you are ready to file the tax return. If you decide to file, be sure to wait a minute or two while your file is loaded.
We will do a preliminary check of your return. If your return meets the basic requirements, you'll receive your confirmation number. This means that your tax return has been accepted for processing. Keep this confirmation number for your records.
If there are any problems with the electronic tax return you tried to send us, we'll send you an explanation of errors or corrections needed. This means your tax return was not accepted for processing. You should save, print, or make note of all messages we send. Before trying to retransmit the return, you must change the electronic version of the tax return by making the appropriate corrections according to the error messages you received. For information on making changes to an electronic tax return, see Correcting your electronic tax return.
A filing date is established upon the successful validation of the identification information. The filing date will remain in effect as long as errors are corrected and the filer retransmits the return within five business days (excluding statutory holidays). If successful validation occurs after the five business days, the filing date is the date that the confirmation number is issued.
After we have processed your return, we may have to contact you to obtain supporting documents, so remember to keep your receipts and information slips for at least six years. This is part of the same verification process that applies to all tax returns, whether paper or electronic.
Form T183CORP, Information Return for Corporations Filing Electronically
If someone other than the client (required filer) is going to transmit the tax return electronically, an authorized signing officer of the corporation must complete and sign a Form T183CORP before the tax return is transmitted.
According to section 150.1(4) of the Income Tax Act:
"Where a return of income of a taxpayer for a taxation year is filed by way of electronic filing by a particular person (in this subsection referred to as the "filer") other than the person who is required to file the return, the person who is required to file the return shall make an information return in prescribed form containing prescribed information, sign it, retain a copy of it and provide the filer with the information return, and that return and the copy shall be deemed to be a record referred to in section 230 in respect of the filer and the other person."
The amounts entered on Form T183CORP must accurately reflect the amounts on the electronically filed return.
Do not submit Form T183CORP unless we ask for it. Keep the copy of the signed form for your records. It must be kept for at least six years following the date that the return was filed.
See T183CORP to download a copy of this form.
Your legal obligations
To file your corporation income tax return using the Corporation Internet Filing service, you must agree to the following terms and conditions.
- You can only file an original, eligible 2002 or subsequent year corporation income tax return. You cannot use Corporation Internet Filing to file an amended return, a return for a previous year, or any other excluded return (see Restrictions for more information).
- You have to agree with the declaration on the Corporation Internet Filing transmission Web page.
- You must not try to disrupt this service by attempting to upload files other than the eligible corporation income tax return.
- You should not send us any papers in support of your electronic return. If the CRA needs to verify your information, we will contact you for the documents we need. You must keep your information slips, documentation, and records relating to your income tax return for at least six years.
Correcting your electronic tax return
Once you have received a confirmation number, this means the CRA has accepted your corporation tax return for processing. At this point, you are not able to change or correct your return and re-send it through the Corporation Internet Filing service.
If you have tried to send your electronic return through the Corporation Internet Filing service and we need additional information or clarification of the tax return before accepting it for processing, we will send you a message explaining which area you should correct. This means that your electronic corporation tax return was not accepted for processing.
If you need more help, contact the Help Desk. Refer to the Corporation Internet Filing Help Desk hours of service.
- Once the message(s) is displayed, the transmission session is over. Before leaving the Corporation Internet Filing Web site, you should save, print, or make note of all messages we give.
- To make changes to your saved return, you'll have to leave the Corporation Internet Filing Web site and return to the tax preparation software on your computer. Find your copy of the tax return and open the file to make the necessary changes.
- Review our message(s) describing the problem(s) and suggesting how to change your return.
- After making the required changes, re-save your tax return in the correct extension/format (".cor" extension). You can then return to the Corporation Internet Filing transmission Web page and send us your corrected electronic tax return. You'll have to enter your identification information again, then attach the newly saved electronic tax return.
- When the corporation income tax return is successfully submitted to us, we'll send you a confirmation number that you should keep for your records.
Refunds
Refunds for returns filed using the Corporation Internet Filing service will be issued by cheque or by direct deposit.
Balance due
If the corporation's balance owing is less than $2, you do not have to make a payment. If you have to make a payment to the CRA, a number of options exist.
- Pay electronically
Many financial institutions let you conveniently pay your business taxes through their telephone and Internet banking services. Visit our page Electronic payments for businesses or contact your financial institution to see if you can pay your arrears balance owing electronically. - Pay at your financial institution
You can make your payment at your financial institution in Canada, free of charge. Enter your payment amount on a Remittance Voucher, and take this form with you to your financial institution when you make your payment. - Pay by mail
You can make your payment by mail. Please use a Remittance Voucher when making your payment. This will help us credit your payment correctly.
For instructions on how to complete and/or obtain a Remittance Voucher, please visit our page How to complete the Remittance vouchers request form.
Contact us
If you can't find the answer to your question, call the Corporation Internet Filing Help Desk toll free at 1-800-959-2803 during our Help Desk hours of service.
You can also phone, write or fax, your tax services office or tax centre. Contact information for tax services offices can be found in the government section of your phone book, or at our Web site: www.cra.gc.ca/contact.
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