Frequently asked questions - Eligibility

1. Who can use Corporation Internet Filing?
2. Are there any restrictions to using Corporation Internet Filing?
3. Is there a limit to the size of the file that a corporation can transmit using Corporation Internet Filing?

1. Who can use Corporation Internet Filing?

You can use this service if you meet the eligibility criteria in Who can use Corporation Internet Filing? If you would like to file using the Internet, contact the Corporation Internet Filing Help Desk at 1-800-959-2803 during our Help Desk hours of service to get a Web Access Code. If you are a tax professional filing on behalf of a client, register with EFILE On-Line to get an EFILE On-Line number and password.

2. Are there any restrictions to using Corporation Internet Filing?

Yes. You cannot use Corporation Internet Filing to file a return for a corporation that is:

• not a resident of Canada;
• involved in scientific research and experimental development (SR&ED); or
• an insurance company.

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You cannot use Corporation Internet Filing to send:

• an amended return; or
• a return for any year before the 2002 tax year.

You cannot use Corporation Internet Filing to change a corporation's:

• name;
• head office or mailing address; or
• direct deposit information (including new requests).

3. Is there a limit to the size of the file that a corporation can transmit using Corporation Internet Filing?

At this time, the Corporation Internet Filing service won't accept large, complex files. If your transmission exceeds the acceptable size, you will receive a message explaining this.