Reminder: Changes to the electronic filing of information returns are coming in January 2025
CRA SOURCE ARTICLE
Starting January 2025, there will be updates to how information returns are filed electronically. If you file information returns, such as the T3 (trust income), T4 (remuneration paid), T4A (pension and other income), or T5 (investment income), here are some important changes you need to be aware of:
What’s changing:
T619, Electronic Transmittal Update: Changes will be introduced to the T619 Electronic Transmittal record which will affect all information returns filed electronically. You need to include the updated T619 Electronic Transmittal record to create a complete submission. Make sure you provide a valid email address in your T619 Electronic Transmittal record to prevent delays should we need to contact you. For more details, please refer to File information returns electronically (tax slips and summaries).
Limiting Submissions to One Return Type: Submissions will be restricted to a single information return type. A combination of multiple return types will no longer be accepted (e.g., a T4A return cannot be filed in the same submission as a T4 return).
New Online Validations and Reports: Submissions will be validated at the return level for errors (summary related errors, multiple slip errors, and missing information on mandatory fields). You will be provided with online warnings regarding these errors and options to cancel the submission and correct the errors prior to submitting. The confirmation of receipt will include a submission filing report which will outline accepted and rejected returns with details. Read through the submission filing report as some returns may not be accepted by the Canada Revenue Agency (CRA), and you may have to resubmit one or more returns prior to the due date. Error reports will be available in My Business Account when returns are rejected.
For more details, visit the What’s new for 2025 section of the File information returns electronically (tax slips and summaries) webpage.
Early System Shutdown: The yearly system shutdown for the online filing applications will take effect earlier than usual in December 2024. Make sure to file any outstanding information returns before the system shutdown which will start on December 2, 2024.
Reminder about electronic filing thresholds
As of January 2024, businesses that file six or more information returns (slips) are required to file them electronically to avoid penalties. Information returns include forms like the T3, T4, T4A, and T5. For more details on electronic filing thresholds, visit File information returns electronically (tax slips and summaries) - Get ready to file.
How to file electronically
The CRA provides various digital services to help businesses easily manage their tax affairs online, including secure portals like My Business Account, and other helpful tools.
If you have a web access code, here are the options for filing:
Web Forms: An application that is ideal for smaller returns of up to 100 slips.
Internet file transfer (XML): An application to submit an XML file over the Internet of up to 150 MB, created using payroll, commercial, or in-house developed software.
You can file without a web access code by using:
My Business Account: A secure portal that allows business owners (including partners, directors, and officers) access to their GST/HST, payroll, corporation income taxes, excise taxes, excise duties, and other levies accounts online.
Represent a Client: A secure portal that allows representatives to access tax information on behalf of individuals and businesses, including their employer.
Electronic mailing list
This mailing list provides filers of information returns (such as T4 and T5 returns) with email updates about important information, including legislative changes affecting the filing of returns, and new technical specifications for filing returns electronically using the Internet. Go to Electronic mailing list - Electronic Filing of Information Returns to subscribe to the mailing list.
Reminder: As your business changes, you may have questions or need guidance from the CRA. We can help. The Resources for Small and Medium businesses web page provides direct access to tax-related services and information for businesses, and subscribing to the Business Tax Information Newsletter will keep you up to date with the latest changes. The Liaison Officer service is also available to small business owners and self-employed individuals who need help understanding their tax obligations.