Frequently asked questions - Filing the electronic return

1. If I use Corporation Internet Filing to file a return, what do I do with the corporation papers and information slips?
2. When I file my corporation income tax return, is the provincial corporation income tax return for Ontario, Quebec, or Alberta filed as well?
3. What do I do if an election applies to the return that is being electronically filed?
4. Is it necessary to complete Form T183CORP, Information Return for Corporations Filing Electronically, when using Corporation Internet Filing?
5. Should I submit notes to the financial statements with the electronic return?

1. If I use Corporation Internet Filing to file a return, what do I do with the corporation papers and information slips?

Keep all corporation information slips, receipts, and papers for at least six years. After we have processed the return, we may have to contact you to get supporting documentation.

2. When I file my corporation income tax return, is the provincial corporation income tax return for Ontario, Quebec, or Alberta filed as well?

No. The provincial return is not filed through Corporation Internet Filing. It must be sent directly to the province.

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3. What do I do if an election applies to the return that is being electronically filed?

When an election applies, and there is no authorized form for the election, enter the election details in notes to the financial statements (line 100-0001 on the General Index of Financial Information). When there is an authorized election form, such as Form T2054, Election for a Capital Dividend under Subsection 83(2), submit a paper copy of the form separately.

4. Is it necessary to complete Form T183CORP, Information Return for Corporations Filing Electronically, when using Corporation Internet Filing?

If a corporation income tax return is being transmitted electronically by someone other than the required filer, an authorized signing officer of the corporation must complete and sign Form T183CORP before the tax return is transmitted.

The amounts entered on Form T183CORP must match the amounts on the electronically filed return. Do not submit the form unless we ask for it. Keep a copy for your records.

5. Should I submit notes to the financial statements with the electronic return?

Yes. Enter notes to the financial statements in your tax preparation software at line 100-0001 on the General Index of Financial Information (GIFI).