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Frequently asked questions
- When you refer to years 2004 and 2005, are you referring to tax years or processing years?
- Will the ministère du Revenu du Québec be using XML, or will we have to maintain two different versions?
- I am filing from outside Canada, do I have to pay the Import Goods and Services Tax (GST) on the Magnetic Media?
- Do submissions need to be encrypted or password protected?
- Why will your department not provide me with a software provider list when it is the Government that makes it mandatory for me to file on magnetic media if I have over 500 slips?
- Do I use the same transmitter number that I used before this year or should I apply for a new one?
- The income field is not big enough to state our large income. How do I file a return?
- When you refer to years 2004 and 2005, are you referring to tax years or processing years?
Unless we otherwise indicate, we are referring to the tax year in which a return has to be filed. For example, a 2004 return has to be filed in 2005.
- Will the ministère du Revenu du Québec be using XML, or will we have to maintain two different versions?
We have shared our information with the ministère du Revenu du Québec. However, we do not know at this time whether they will be modifying their format.
- I am filing from outside Canada, do I have to pay the Import Goods and Services Tax (GST) on the Magnetic Media?
No. Identify the shipment as "Magnetic Media - Income Tax/Information Return - No Commercial Value."
- Do submissions need to be encrypted or password protected?
The CRA is responsible for protecting information after it has been received, and it has appropriate security measures to ensure that information is protected within the Agency. There is no legal requirement for anyone to submit encrypted or password protected media to the CRA, but the CRA will accept them if they have WinZip 9.0 encryption. Call us toll free at 1-800-665-5164 for more information.
- Why will your department not provide me with a software provider list when it is the Government that makes it mandatory for me to file on magnetic media if I have over 500 slips?
As we don't certify the software, we don't know all of the software providers. Therefore, to avoid any appearance of favoritism, we do not provide such a list.
- Do I use the same transmitter number that I used before this year or should I apply for a new one?
Use the one transmitter number for all submissions, each year. You will be notified if it is ever changed.
- The income field is not big enough to state our large income. How do I file a return?
In such a case, the income should be split and reported on two slips instead of one.
- Can we submit amended forms in electronic format?
- Can we still submit amendments on paper?
- If we submit amended forms electronically, do we resubmit the entire payroll or just the affected employees?
- If a correction or amendment is completed before the RRSP Contribution Receipt filing of the CD ROM, should the CD ROM only include the final contribution?
- Can we submit amended forms in electronic format?
The system will process amended slips filed on diskette, CD-ROM or DVD-ROM in approved format or via the Internet. You can find more information at: Electronic Amendments.
- Can we still submit amendments on paper?
The CRA will continue to accept paper amendments, with the exception of RRSP Contribution Receipts and the T4E, which can only be filed electronically.
- If we submit amended forms electronically, do we resubmit the entire payroll or just the affected employees?
When amending slips from a prior submission that has been processed by the CRA, send only those slips that need to be corrected.
- If a correction or amendment is completed before the RRSP Contribution Receipt filing of the CD ROM, should the CD ROM only include the final contribution?
Yes, for CRA purposes we consider the amendment to be the original.
- What is the difference between a T4RSP return and the new RRSP Contribution filing return?
- Do I have to file a T4 Return to keep my payroll account open?
- Can I file multiple year returns for RRSP Contribution Receipt Filing on the same diskette, CD ROM, or DVD-ROM?
- Why do I need a filer identification number for the T5 return type, and how do I get this number?
- How often do I have to file my RRSP Contribution Receipt amendments?
- Do I have to send my RRSP contribution filing submission containing 12 months of contributions?
- Which contributions do we have to include in our RRSP contribution filing?
- What is the difference between a T4RSP return and the new RRSP Contribution filing return?
The T4RSP return contains filing information on amounts paid to beneficiaries from an RRSP. This type of return must be filed within two months from the end of the prior tax year.
The RRSP Contribution filing return contains filing information on all new contributions made to an RRSP by an eligible contributor. This type of return covers contributions made in the last ten months of the prior year and the first 60 days of the current year.
Example:
In 2005, you would report contributions for:
- the last 10 months of 2004 (from March 2, 2004 to December 31, 2004); and
- the first 60 days of 2005 (from January 1, 2005 to March 1, 2005).
This filing must be made by May 1, 2005.
Note:
- RRSP Contribution return filing is required for all tax years after 2003. It is optional for the 2003 tax year.
- It is optional for the 2003 tax year.
- Do I have to file a T4 Return to keep my payroll account open?
Do not file a T4 return in this situation. CRA provides a Telereply service to allow you to update your payroll account. Please access the Telereply service at the following link: www.ccra.gc.ca/telereply
- Can I file multiple year returns for RRSP Contribution Receipt Filing on the same diskette, CD ROM or DVD-ROM?
Yes, you can. Please do not combine contribution years under one return; file each year separately under an individual return.
- Why do I need a filer identification number for the T5 return type, and how do I get this number?
This number is used to identify the company that is filing the T5 submission. To get a filer identification number, please call 1-800-959-5525.
- How often do I have to file my RRSP Contribution Receipt amendments?
We do not have a set timeline for submitting amended records. However, we ask that you submit them at regular intervals so that our records remain as up to date as possible.
- Do I have to send my RRSP contribution filing submission containing 12 months of contributions?
Yes, the filing period is March to December of the prior year and January and February of the current calendar year.
- Which contributions do we have to include in our RRSP contribution filing?
Your firm is to provide an electronic record of all receipted RRSP contributions made during the period covered by the return. Do not include in your filing any RRSP contributions that are made by direct transfers described on Form T2033 - Direct Transfer Under Paragraph 146(16)(a) or 146.3(2)(e), Form T2151 - Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 or Form T2220 - Transfer From an RRSP or a RRIF to another RRSP or RRIF on Marriage Breakdown.
- Will there be descriptions for some of the element names that are difficult to identify?
- Will the tag names incorporate naming standards from other applications?
- We understand that we have until 2005 to fully implement the new XML format? Is this correct?
- From initial discussions, it seems the implementation of the XML format may require more effort than our normal year-end changes? Is this correct?
- In terms of software and hardware, what do employers need to have or do that they don't need to have or do today?
- What is a validating parser?
- Will filers need to license third-party software to accommodate this new format?
- What resources will it take to implement the changes to our systems?
- What delivery media will be accepted with the new format?
- Will all forms (i.e., T4, T4A, NR4, T4A-NR) be supported?
- Will we be allowed to send multiple files (i.e., one for each payroll) on the same diskette, CD-ROM, or DVD-ROM?
- Can I use short cut tags in the creation of my XML submission?
- What will happen if I have empty optional XML tags in my submission?
- Can I send in a test file to CRA to confirm my XML file format is correct?
- What is a required XML tag "field"?
- Does CRA have any restrictions on the type of character sets a programmer can use in saving their files?
- Is there more than one type of validating parser?
- Which type should I use in checking my file?
- Will there be descriptions for some of the element names that are difficult to identify?
The specifications described in the Guides and Specifications section will provide the full name and description to help programmers identify tag names.
- Will the tag names incorporate naming standards from other applications?
Field name descriptors are not transferable into the legislative definition names that we must work with. For example, the tags used by HR applications are full-name descriptions, and CRA name field tag names would be very long in unabbreviated form.
- We understand that we have until 2005 to fully implement the new XML format? Is this correct?
Yes, it is now mandatory and only this format will be accepted for returns processed in 2005 (for tax year 2004).
- From initial discussions, it seems the implementation of the XML format may require more effort than our normal year-end changes? Is this correct?
There may be programming changes required for this format. However, one of the benefits of XML is that new data fields only need to be added to a return when they apply to a filer's circumstances.
- In terms of software and hardware, what do employers need to have or do that they don't need to have or do today?
A transmitter will require a CD/DVD burner with the appropriate software as well as software to prepare the XML files.
- What is a validating parser?
A validating parser will perform two checks on an eXtensible Markup Language( XML) document. The validating parser will verify that the XML document is properly created according to XML syntax rules, i.e., well formed and will also verify that the document conforms to a specific schema. A schema is a document, written in XML, that defines the content and format of other XML documents.
- Will filers need to license third-party software to accommodate this new format?
The CRA will not require filers to use third-party software to create their XML information return files.
- What resources will it take to implement the changes to our systems?
It is up to clients to determine what resources are required to implement the changes to their systems.
- What delivery media will be accepted with the new format?
XML will be accepted on diskette, CD-ROM, DVD-ROM.
- Will all forms (i.e., T4, T4A, NR4, T4A-NR) be supported?
All return types for which there are currently magnetic media specifications will have published XML tags.
- Will we be allowed to send multiple files (i.e., one for each payroll) on the same diskette, CD-ROM, or DVD-ROM?
Each diskette, CD-ROM, or DVD-ROM may contain only one file. However, one file may contain more than one return for more than one account number.
- Can I use short cut tags in the creation of my XML submission?
No, short cut tags will cause your submission to fail, and you will have to refile. When you are checking your file format, your validating parser should flag these tags as an error.
- What will happen if I have empty optional XML tags in my submission?
Your submission will not be processed, and a new submission would have to be refiled. The Guides and Specifications section lists all of the required and optional XML tags by form type. When you are editing the file format in your submission using a validating parser, you must remove all empty optional XML taqs.
- Can I send in a test file to CRA to confirm my XML file format is correct?
CRA will no longer offer testing of magnetic media submissions. Your programmer can now test your file format at your office before you mail the official filing submission to CRA. The programmer must use the schema files we provide for the form type you are filing along with a validating parser. The validating parser will verify that the XML document is properly created according to XML syntax rules, i.e., well formed, and will also verify that the document conforms to a specific schema. This change in testing procedure will allow your programmer to immediately correct any problems with the file format.
Note: Your programmer can download validating parsers from the World Wide Web. CRA does not recommend nor support any of the parsers. Support questions must be directed to the software companies that created the validating parser.
- What is a required' XML tag" field"?
It is a required field that contains filing data that must be reported to the CRA. If this information is missing from your file, your validating parser will indicate that you have omitted this information and ask you to include it in your file.
Note: When an optional XML tag is found in a Parent Child relationship, all tags would be optional if you have no information to report.
Parent tag open: <EMPE_NM>
Child tag <snm></snm> the employee surname is a required field.
Child tag <gvn_nm></gvn_nm> the employee first name is an optional field
Child tag <init></init> the employee initial is optional.
Parent tag close </EMPE_NM>
- Does CCRA have any restrictions on the type of character sets a programmer can use in saving their files?
Yes, you must save your file using one of the following character sets:
- Windows-1252
- ISO-8859-1
- UTF-8
The first line of your file should include the character encoding that you used to create your file. Example: If you used ISO-8859-1, then you would start with <?xml version="1.0" encoding="ISO-8859-1"?>
- Is there more than one type of validating parser?
Yes there are two types of validating parsers, a Simple API XML (SAX) and a Document Object Model (DOM).
- Which type should I use in checking my file?
If you have a large number of slips to validate, the SAX validating parser is recommended. It will provide an accumulative report at the completion of the validating program that lists all of the format and content errors.
If you have a small number of slips to validate or you want to correct the errors as they are found in your file, then the Document Object Model (DOM) can be used.
- Can I send data to your department via the Internet?
- Can I send data to your department via the Internet?
In-house and commercial software developers can incorporate an Internet file transfer option into their applications. Business clients will be able to create and submit an electronic T4 Information Return to the Canada Revenue Agency (CRA) via the Internet. In January 2005, files of up to 499 slips or approximately 610 kilobytes will be accepted. All submissions must be in the new XML format. Future developments will increase the number of accepted form types. You can find more information and the requirements at: T4 Internet File Transfer (XML).
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