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Electronic filing of information returns – Common errors

Electronic Filing of Information Returns

Before submitting information returns through the Canada Revenue Agency's (CRA) Internet File Transfer (IFT) service, ensure you are using the latest versions of the following:

Common XML errors, their causes, and recommended actions, are presented below.

Validations

XML files that are submitted through Internet File Transfer are subject to validations:

Important: XML files that do not conform to CRA's schema and specifications may be rejected. Use an XML parser to validate your file against the 2025 schema provided by the CRA. Validating parsers are available online.

General Recommendations

Mandatory Fields and Required Information

A field identifier is defined as mandatory based on the schema. A mandatory field identifier must be present in the XML for that return type. However, in some cases, you will not have information to declare for that field. In these cases, you are still required to provide a value for the field. The value provided must conform to the specifications. Mandatory fields are identified as required in the specifications.

Example 1. The T4 schema defines the Employee social insurance number (SIN) as mandatory for each slip. The <sin></sin> tags must therefore be present in the XML for each T4 slip. The XML specifications provide the following formatting requirements:

The field is required, and must be 9 numeric. When the SIN is not available to the filer, the field must be populated with 9 zeros (“000000000”).

Example 2. The T4 schema defines the Payroll Account Number as mandatory in the T4 Summary. The <bn></bn> tags must therefore be present in the XML for each T4 Summary. The XML specifications provide the following formatting requirements:

The field is required, and must be formatted as 15 alphanumeric, 9 digits RP 4 digits, example: 000000000RP0000. A complete and valid BN is required for a return to be processed.

Example 3. The T4 schema defines the Contact telephone number as mandatory in the T4 Summary. The <cntc_phn_nbr></cntc_phn_nbr> tags must therefore be present in the XML for each T4 Summary. The XML specifications provide the following formatting requirements:

The field is required, and must be 3 numeric, followed by a hyphen (-), followed by 4 numeric. If a phone number cannot be provided, the field must still be populated. Unlike the SIN, the field cannot be populated exclusively with zeros. Whichever number is provided must adhere to the “###-####” format.

Internet File Transfer Recommendations

Follow the recommendations below to improve processing times:

  1. Reduce the number of information returns per submission. This will increase processing efficiency, while decreasing the likelihood of a submission being rejected due to non-conformity with the CRA schema and XML specifications.
  2. Reduce the uncompressed size of the XML files submitted. By keeping XML files under 1 GB (uncompressed size), you will receive information faster about errors identified in the submission.

Before you submit a larger file, or if you have been unsuccessful in submitting a larger file, consider splitting the XML file as per the recommendations above. Attempt to create a very small XML file (e.g., under 2 MB), and submit it. Use the error messages you receive, if any, as guidance to investigate issues in the remaining files you will submit.

Common Errors – T619, Electronic Transmittal Record

Mandatory information that is missing or invalid within a T619 will result in the entire submission being rejected. Correct information must be provided for all required fields on the T619. For example:

Submissions will also be rejected if an incorrect Transmitter Account Number is provided on the T619. You must ensure that the account number that was used to access the filing portal is the same account number entered in the T619.

My Business Account (MyBA)

To access file a return through MyBA, you are required to select a program account for the 15-character business number (BN15) (RP or RZ). Ensure the same BN15 is entered in the T619.

Represent a Client (RAC)

To access file a return through Represent a Client (RAC), your RAC Identifier (RepID) is required. Ensure the RepID is entered in the T619.

Web Access Code (WAC)

To access the filing applications using a WAC, only a BN15, Trust account, or non-resident (NR) account number is accepted. Ensure the same account number is entered in the T619.

Common Errors – Rejected Submission

After submitting a file via Internet File Transfer (IFT), you may receive a message on screen or in the Confirmation of Receipt email with the following message indicating that the submission is rejected:

Your submission […] was rejected for one or more of the following reasons:

Missing or Invalid Mandatory Field Identifier(s)

Issue
  • This error can occur for the following reasons:
    • A mandatory tag is missing from the XML file.
    • A mandatory tag associated to another return type is included in the XML file.
Recommended Actions
  • Ensure that:
    • All mandatory tags for the return type are present and populated.
    • The XML file contains only the mandatory tags associated to the return type.

Invalid Sequence of Field Identifier(s)

Issue
  • This error can occur for the following reasons:
    • The sequence of field identifiers does not match the schema.
    • Items in the XML files are not enclosed in paired opening and closing field identifiers (tags).
    • Opening or closing field identifiers are missing.
    • Field identifiers are improperly nested (i.e., tags are not closed in the same order in which they were opened).
    • Parent tags are missing expected child tags.
    • Empty parent tags.
Recommended Actions
  • Ensure that:
    • All opening field identifiers have a corresponding closing field identifier.
    • Field identifiers are properly nested.
    • The sequence of field identifiers matches the schema for the return type.
    • All required child tags are provided for a given parent tag.
    • Empty parent tags are removed from the XML file.

Invalid Formatting in Mandatory Field(s)

Issue
  • This error can occur for the following reasons:
    • A mandatory field is left blank.
    • A mandatory field is formatted incorrectly.
Recommended Actions
  • Ensure that:
    • All mandatory fields for the return type are present and populated.
    • All mandatory fields are formatted according to the specifications for the return type.
Note
  • Optional fields are verified for formatting if present and populated. If the formatting errors affect a significant portion of the file, the submission may be rejected.

Invalid Formatting Between Field Identifier(s)

Issue
  • This error can occur for the following reasons:
    • One or more characters is present outside of a field identifier.
Recommended Actions
  • Ensure that:
    • No characters are present outside of a field identifier.

Common Errors – Examples

The PPRTR_SIN parent tag is Present on the Summary but Child Tag is Missing or Invalid

Issue
  • This error can occur for the following reasons:
    • The parent tag PPRTR_SIN is present in the XML, but the file is not a T4 or T4A return.
      • The PPRTR_SIN tag is only valid for T4 and T4A returns.
    • The parent tag PPRTR_SIN is present in the T4 or T4A XML, but the mandatory child tag <pprtr_1_sin> is missing.
    • The parent tag PPRTR_SIN is present in the T4 or T4A XML, but the child fields <pprtr_1_sin>  or <pprtr_2_sin> are invalid.
Recommended Actions
  • Ensure that:
    • The tag PPRTR_SIN is only present in T4 or T4A files.
    • If no value is reported for the PPRTR_SIN child tags, remove them from the XML. Both the parent and associated child tags must be removed.
    • The <pprtr_1_sin> and <pprtr_2_sin> fields contain a valid SIN and pass the Mod10 check.

Invalid SIN

Issue
  • This error can occur for the following reasons:
    • A SIN field contains one or more blank spaces or hyphens (before, in the middle, or after the SIN).
    • A SIN is invalid (i.e., does not pass the Mod10 check).
Recommended Actions
  • Ensure that:
    • No blank spaces or hyphens are present for each SIN.
    • Each SIN is valid and passes the Mod10 check.

Missing or Invalid Content in One or More Optional Fields

Issue
  • This error can occur for the following reasons:
    • A tag contains invalid values. For example:
      • A special character in a field that does not allow it.
      • A numeric field with an alpha character (e.g., characters in the area code).
      • An alpha field with numeric values (e.g., numeric values in the province code).
Recommended Actions
  • Ensure that:
    • All fields are completed according to the specifications for the type of return being filed (e.g., T4, T4A, etc.).

Filer Account Number is Missing or Invalid for this Type of Return

Issue
  • This error can occur for the following reasons:
    • The Filer Account Number provided on the Summary is missing or formatted incorrectly for this type of return.
Recommended Actions
  • Ensure that:
    • The Filer Account Number is provided in the XML file.
    • The Filer Account Number is formatted correctly for this type of return.

Filer BN in the Summary is Missing or Invalid for this Type of Return

Issue
  • This error can occur for the following reasons:
    • The Filer BN provided on the Summary is missing or formatted incorrectly for this type of return. For example, an RC or RT program account was provided for the filer’s BN15, instead of an RP (e.g., for T4 and T4A returns) or RZ (e.g., for T5 and T5007 returns) program account.
    • The program account (e.g., RP0001, RZ0001) is closed.
Recommended Actions
  • Ensure that:
    • The BN is provided in the XML file.
    • The BN is formatted correctly for this type of return. For example, an RP program account is provided for T4 and T4A returns, and an RZ program account is provided for T5 and T5007 returns.
    • The program account (e.g., RP0001, RZ0001) is not closed.
Note
  • Program accounts (RP, RZ) must be in active status in order for the submission to be accepted for all return types. If you do not have an active program account, you can create one by visiting Business Registration Online or contacting the CRA.
  • If the BN is formatted correctly and the program account is not closed, please contact the CRA.

Invalid Formatting or Value in One or More Fields

Issue
  • This error can occur for the following reasons:
    • A field has been completed with an incorrect format.
    • A field contains an invalid value.
  • Incorrect Format Example. The XML specifications provide the following formatting requirements for the contract number of a T4RSP slip:
    • <ctrct_nbr></ctrct_nbr>
    • Contract number
    • - Required 12 alphanumeric
    • - T4RSP slip box 14
    • - the Registered Retirement Savings plan contract number
  • If a hyphen is included in the field (e.g., ABC-12345678), the format is considered invalid.
  • Invalid Value Example. The XML specifications provide the following formatting requirements for the recipient first name of a T4A slip:
    • <gvn_nm></gvn_nm>
    • Recipient first name
    • - 12 alphanumeric
    • - first 12 letters of the recipient’s first given name
    • - if only initials are available, provide the recipient’s first initial
  • If more than 12 alphanumeric characters are included in the field, the value is considered invalid.
Recommended Actions
  • Ensure that:
    • All fields are completed according to the specifications for the type of return being filed (e.g., T4, T4A, etc.). Pay special attention to mandatory tags and their required formats.
    • All formatting issues are addressed before submission.

Invalid Field Identifiers (tags)

Issue
  • This error can occur for the following reasons:
    • A field identifier is present in the XML file, but does not exist for that return type in the schema.
Recommended Actions
  • Ensure that:
    • Only field identifiers that are listed in the schema for the return type are included in the XML file. 
    • Ensure that none of the following field identifiers are present in the XML file. These field identifiers have been removed from the 2025 schema.
      • Report Type Code (<rpt_tcd></rpt_tcd>)
      • Transmitter number (<trnmtr_nbr></trnmtr_nbr>)
      • Transmitter Type Indicator (<trnmtr_tcd></trnmtr_tcd>)
      • Transmitter address (<TRNMTR_ADDR></TRNMTR_ADDR>, <addr_l1_txt></addr_l1_txt> and <addr_l2_txt></addr_l2_txt>)
      • Transmitter city (<cty_nm></cty_nm>)
      • Transmitter province or territory code (<prov_cd></prov_cd>)
      • Transmitter postal code (<pstl_cd></pstl_cd>)
      • Transmitter name line 2 (<l2_nm></l2_nm>)

Special Characters

If you need to use any of the following special characters, please use a semi-colon after the characters as shown in the chart below:

Special Characters
Special Character Use
<  &lt;
" &quot;
>  &gt;
' &apos;
& &amp;

Although the special characters in the table above are entered as 4 characters or more, they are considered to be only 1 character when entered in the content area of an XML tag.

Example: "John Smith & Sons" will be entered as: "John Smith &amp; Sons"

The following are the acceptable special characters for the respective fields:

Acceptable special characters for the respective fields
Field Special Characters
All Financial fields period (.)
comma (,)
Financial fields (negative amounts only) hyphen (-)
Filer Name hyphen (-)
period (.)
ampersand (&)
apostrophe (‘)
quotation marks (“)
comma (,)
slash (/)
number sign (#)
parenthesis (())
Filer Address (Address Lines 1 and 2; City) hyphen (-)
period (.)
ampersand (&)
number sign (#)
comma (,)
apostrophe (')
space
Postal Code
hyphen (-)
space
Contact Information (Filer Contact Name) hyphen (-)
period (.)
ampersand (&)
apostrophe (‘)
quotation marks (“)
comma (,)
slash (/)
number sign (#)
parenthesis (())
Recipient Name (Surname or Given Name) hyphen (-)
period (.)
ampersand (&)
apostrophe (')
space
Recipient Business Name hyphen (-)
period (.)
ampersand (&)
apostrophe (‘)
quotation marks (“)
comma (,)
slash (/)
number sign (#)
parenthesis (())
Recipient Address (Street Address lines 1 and 2 and City) hyphen (-)
period (.)
ampersand (&)
number sign (#)
comma (,)
apostrophe (')

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