General Instructions

• Definitions
• Testing of Format
• Filing Submissions
• Diskette, CD-ROM and DVD-ROM Re-filing Requirements
• Shipping Instructions
• Transmitters filing or acting on behalf of others (i.e., service bureaus, tax preparers)
• Avoiding Problems and Delays
• Validating Social Insurance Numbers, Trust Account Numbers and Business Numbers
• Multi-year submissions
• Corrections to Data Filed on Magnetic Media

Definitions

File - A magnetic media file can consist of one or more returns.

Filer - A filer is any payer, trader, dealer, disbursing agent, or employer responsible for reporting income and deduction data under the provisions of the Income Tax Act.

Filer account number - The account number assigned by the CRA that uniquely defines the filer (i.e., Business Number (BN), Social Insurance Number (SIN), filer identification number, non-resident account number, payer account number, or trust number).

Return - Slips with the related summary.

Service bureau - A business that prepares and submits returns to CRA on behalf of its clients.

Software user - A business that uses purchased software products to prepare its own submissions.

Software vendor - A retail business that develops and markets software products for the purpose of preparing CRA information returns.

Submission - A submission is a filing of information returns using CRA approved media and specifications. There is a limit of one type of media per submission (e.g. a submission cannot consist of a CD-ROM and a diskette).

Tax preparer - A business that prepares returns for clients, and then has its clients send the submission to CRA.

Transmitter - A transmitter is a person or business that submits returns, either on their own behalf or for others.

Testing of Format

CRA will not be providing a test service for submissions filed in XML format. You can self-test your submissions by using the XML schema that you download from our website along with your validating parser. You must test your submission before you send them to the CRA. Submissions that contain file format errors will be rejected by CRA, and all of the returns within the submission will be considered not filed.

Please verify that the validating feature in your parser is turned on before checking your file.

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Filing Submissions

When you file on magnetic media, remember the following points:

• A submission is made up of three parts:
  • a Magnetic Media Transmittal record,
  • information slips, and
  • a summary containing the totals from the return's slips in the magnetic media transmission.
  
  
  Note: Each summary must have at least one slip to be accepted. If you are trying to inform CRA about NIL payroll remittance information, please see Payroll deductions.
  
  
• We accept both original and amended returns on magnetic media.
• Submit separate diskettes, CD-ROMs or DVD-ROMs for originals and for amendments.
• Prepare any corrections to slip information using the instructions found in the Electronic Amendments page.
• Do not send paper copies of the summary and any slips for returns filed on magnetic media. However, you are required to keep originals of your records for six years.
• Returns for several filer account numbers may be included in one file, but you must separate them by corresponding summary records.
• Ensure the format you use conforms to the specifications.
• The system cannot process submissions that span more than one diskette, CD-ROM or DVD-ROM.
• The system cannot process files that have been compressed.
• Changes to the Privacy Legislation have been reviewed and there is no legal requirement to submit encrypted or password protected media to the CRA at this time.
• You can use any alphanumeric combination to create your file name. You must then add 001.XML to the end of the file name. Example ABCD001.XML

Note: If you send a second submission change 001.XML to 002.XML

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Diskette, CD-ROM and DVD-ROM Re-filing Requirements

You will be notified if your submission must be re-filed. A submission must be re-filed when there are:

• programming errors, i.e., invalid data, improper formatting, non-compliance with specifications; or
• defects in the media itself.

The return(s) in the rejected submission must be re-filed as an original. Only re-file the rejected returns.

Shipping Instructions

Before you send your submission to us, remember the following:

• A submission is made up of one diskette, CD-ROM or DVD-ROM.
• You can include a number of submissions in a shipment. Label the package "Magnetic Media Filer" and send it to:

  Magnetic Media Processing Team
  Ottawa Technology Centre
  Canada Revenue Agency
  875 Heron Road
  Ottawa ON K1A 1A2

Note:
Label each diskette, CD-ROM, or DVD-ROM with your name and telephone number so that the CRA can contact you if you need to re-file your submission.

Filers from Outside Canada

To avoid being charged Import GST, be sure to identify the shipment as "Magnetic Media - Income Tax/Information Return - No Commercial Value".

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Transmitters filing or acting on behalf of others (i.e., service bureaus, tax preparers)

All queries on any programming or data issues occurring on a submission will be directed to the Transmitter.

Avoiding Problems and Delays

The following will avoid problems or delays in processing your return(s):

• Ensure the format you use conforms to specifications. Invalid or missing names and/or addresses on the slips cause processing delays.
• Scan all diskettes, CD-ROMs and DVD-ROMs for viruses before submitting. Submissions containing viruses will not be processed.
• Provide correct account numbers which are necessary to process returns.
• Provide valid social insurance numbers. An invalid or missing social insurance number (SIN) causes processing delays.
• Provide valid filer identification numbers, trust account numbers and business numbers. Invalid numbers cause processing delays.

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Validating Social Insurance Numbers, Trust Account Numbers and Business Numbers

View or download the formula (in .pdf format) used to validate social insurance numbers, trust account numbers and the first nine digits of a business number.

Multi-year submissions

Regardless of the tax year, only information returns filed in the file formats described on this site will be accepted.

Corrections to Data Filed on Magnetic Media

As the filer, you may need to correct original data submitted to CRA on magnetic media. You can make any required corrections using the electronic amendment process. See Electronic Amendments.