Corporation Internet Filing

The Corporation Internet Filing initiative provides the client with an easy-to-use, convenient, secure, and confidential option for filing your corporation income tax return.

Corporation Internet Filing streamlines the tax-filing process, provides the filer with an immediate confirmation of receipt and results in faster refunds.

Eligibility Criteria

You can use this service to file your 2002 or subsequent year corporation income tax return if your corporation meets the following eligibility criteria:

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

Summary

How to use Corporation Internet Filing?

Check the section "Before you start using Corporation Internet Filing" for information on what is required prior to the actual transmission of your corporation income tax return.

Is there a cost for Corporation Internet Filing?

You will be required to use CRA-certified software. There may be a cost for you to purchase a tax preparation software package, but the Corporation Internet Filing service is free.

For information that includes a list of the CRA-certified software, see the "software" section of the CRA Web site.

General Index of Financial Information (GIFI)

To support electronic filing and the T2 processing system, CRA introduced the General Index of Financial Information (GIFI), which is a way to collect and process financial statement information electronically.

The GIFI is an index of items generally found on balance sheets, income statements, and statements of retained earnings. Each item has its own field code and allows CRA to collect financial information in a codified format.

All corporations (except for insurance corporations) should include financial statement information using the GIFI. Non-resident corporations should use the GIFI when they are reporting in unconsolidated Canadian funds.

New Brunswick Contact(s):
See National Contact.

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National Contact(s):
Canada Revenue Agency
Toll-free (information): 1-800-959-5525 (Business Enquiries and Registrations)
Toll-free (publications): 1-800-959-2221 (Forms and Publications)
Web site: http://www.cra.gc.ca/menu-e.html