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About T2 Auto-fill

T2 Auto-fill is a secure service that lets business owners and authorized representatives download information from the Canada Revenue Agency (CRA) to their tax preparation software.

T2 Auto-fill is not mandatory for T2 certified software products. Some products include the service and others do not. If you have questions about your T2 certified software product, please contact the software product company.

How do you use T2 Auto-fill?

Business owner

To use T2 Auto-fill, you must:

To select the information you would like to receive, follow the steps laid out in the software.

Authorized representatives

To use T2 Auto-fill, you must do the following:

For information on how to obtain access to an account, go to Authorize a representative: How to give authorization and select ‘business tax account.’

What information does T2 Auto-fill deliver?

T2 return

Select one assessed or reassessed tax year. T2 return and schedule information will be available for the current year and the four previous calendar years.

T2 return balances

All balances will be filled in. Balances displayed are current balances from the most recent finalized tax year. The following balances will be available:

Refundable dividend tax on hand (RDTOH) (for tax year starts in 2018 and prior tax years)

The current-year RDTOH is determined in the box labelled "Refundable dividend tax on hand" on page 6 of the T2 return. The RDTOH at the end of the previous tax year is reduced by the dividend refund for the previous tax year. The result is to establish a new balance at the start of the current tax year from which a dividend for the year may be calculated, based on dividends paid.

Dividend refund: A private or subject corporation may be entitled to a dividend refund for dividends it paid while it was a private or subject corporation, regardless of whether it was a private or subject corporation at the end of the tax year. To claim a dividend refund or to apply the amount to another debt for any tax year, including the same tax year, you have to file your income tax return within three years of the end of the tax year.

Eligible refundable dividend tax on hand (ERDTOH) (for tax year starts in 2019 and later tax years)

The current year ERDTOH is determined in the box labelled “Refundable dividend tax on hand” on page 7 of the T2 return. The ERDTOH at the end of the previous tax year is reduced by the eligible dividend refund for the previous tax year. The result is to establish a new balance at the beginning of the current tax year from which a eligible dividend refund for the year may be computed based on eligible dividends paid.

Eligible dividend refund: A private or subject corporation may be entitled to an eligible dividend refund for eligible dividends it paid while it was a private or subject corporation, regardless of whether it was a private or subject corporation at the end of the tax year. To claim an eligible dividend refund or to apply the amount to another debit for any tax year, including the same tax year, you have to file your income tax return within three years of the end of the tax year.

Non-eligible refundable dividend tax on hand (NERDTOH) (for tax year starts in 2019 and later tax years)

The current year NERDTOH is determined in the box labelled “Refundable dividend tax on hand” on page 7 of the T2 return. The NERDTOH at the end of the previous tax year is reduced by the other than eligible dividend refund for the previous tax year. The result is to establish a new balance at the beginning of the current tax year from which a other than eligible dividend refund for the year may be computed based on non-eligible dividends paid.

Other than eligible dividend refund: A private or subject corporation may be entitled to an other than eligible dividend refund for non-dividends it paid while it was a private or subject corporation, regardless of whether it was a private or subject corporation at the end of the tax year. To claim an other than eligible dividend refund or to apply the amount to another debit for any tax year, including the same tax year, you have to file your income tax return within three years of the end of the tax year.

General rate income pool balances (GRIP)

The current tax year GRIP is calculated on Schedule 53, "General Rate Income Pool (GRIP) Calculation." The GRIP at the end of the previous tax year is reduced by the difference between the eligible dividends paid in the previous tax year and the excessive eligible dividend designations made in that year. The result is to establish a new balance at the start of the current tax year, from which an eligible dividend may be paid for the tax year before paying other dividends.

Non-capital losses

This balance represents the closing balance from line 180 of the T2 Schedule 4 of the last return assessed/reassessed according to our records. It does not include outstanding assessment activity, if any.

Capital losses

This balance represents the closing balance from line 280 of the T2 schedule 4 of the last return assessed/reassessed according to our records. It does not include outstanding assessment activity, if any.

Capital gains and losses

Amounts are as of current date, and do not include outstanding assessment activity, if any. The following elements will be displayed:

Capital dividend account

A capital dividend account is a notional account that is calculated for a private corporation. The account consists of an ongoing calculation that includes specific non-taxable amounts from as early as 1972 and continues to when the account is being reviewed. Since the account is an ongoing calculation, the balance can change at any point of the year. For example, any time a capital property is sold, the gain or loss affects the balance in the account at once.

Corporation account balances

All balances including the non-reporting period, and total prior-year balance will be provided. This selection will display the Interim balance that is the result of payments and credits received for a period-end for which a return has not yet been processed. This selection also provides the debit/credit balance for a period-end that has been assessed, including accrued interest calculated to the current date, but does not include amounts under dispute, amounts not yet due, amounts not yet applied, or held credits.

The accounting information is summarized by period-end(s) based on accounting transactions that occurred on the account in the previous seven calendar years, up to and including the current date. If applicable, accounting information older than seven calendar years will be totaled and summarized in prior periods. Information will be displayed in chronological order. Amounts on the account that are not associated with a period-end will appear in the Non-reporting period.

Business number address, email, return mail indicator

All addresses, including a return mail indicator (if applicable) will be provided.

Before you file

Before you file a tax return that includes information that T2 Auto-fill delivered, make sure that all the fields on the return are filled in correctly and accurately, including those that T2 Auto-fill does not fill in. It is your responsibility to report all your income before sending a tax return to the CRA.

If you notice a mistake in the tax-related information, have an account-specific question about other tax-related information or need more information, call the Business Enquiries service at 1-800-959-5525.

If you have problems with the T2 Auto-fill login process, go to CRA user ID and password help and FAQs or call the Business Enquires service.

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