Corporate Taxprep 2019.2.3

Eligibility Criteria, Requirements and Restrictions for Internet Transmission

Tax authorities	System name	Eligible returns and form	Situations where EFILE is mandatory	EFILE-related restrictions	Usable Program versions	Taxation years
Canada Revenue Agency	CIF	All returns (see About Federal T2 Internet Filing)	Corporations whose gross revenue is in excess of $1 million Tax preparers filing more than ten corporate returns.	Only file format accepted: COR Acceptable size	2009 1.0 and later versions	Taxation years starting after December 31, 2006
Canada Revenue Agency	Foreign Reporting Web service	RC4649	None	Only file format accepted: XML Less than 197 tax jurisdictions and less than 10,001 Constituent Entities	2017 1.0 and later versions	Taxation years starting after December 31, 2015
Canada Revenue Agency	TIDS	RC59	None	Only file format accepted: XML	2018.1.1 and later versions	Taxation years starting after December 31, 2015
Canada Revenue Agency	TIDS	RC59X	None	Only file format accepted: XML	2018.1.1 and later versions	Taxation years starting after December 31, 2015
Canada Revenue Agency	Foreign Reporting Web service	T106	None	Only file format accepted: XML Less than 1,501 slips	2017 2.0 and later versions	Taxation years starting after December 31, 2014
Canada Revenue Agency	Foreign Reporting Web service	T1134	None	Only file format accepted: XML Less than 1,501 supplements and less than 1,001 lines in each of the tables of Section 3	2017 2.0 and later versions	Taxation years starting after December 31, 2014
Canada Revenue Agency	Foreign Reporting Web service	T1135	None	Only file format accepted: XML Less than 101 lines in each category	2017 1.0 and later versions	Taxation years starting after December 31, 2014
Alberta Tax and Revenue Administration	Net File	All returns except returns prepared before October 1, 2013, containing at least one of Schedules 12 through 21. (see About the electronic transmission of the Alberta tax returns (Net File))	Corporations whose gross revenue is in excess of $1 million Tax preparers filing more than ten corporate returns.	Acceptable size	2012 1.0 and later versions	Tax years starting after December 31, 2009
Revenu Québec	NetFile Québec Or Clic Revenu	All returns except: Insurance corporations return; Non-resident corporations returns; Functional currency returns; and Amended returns. (See Summary of Filing Requirements for Returns – Québec)	Corporations whose gross revenue is in excess of $1 million Tax preparers filing more than ten corporate returns.	Files in XML format whose size does not exceed 30 MB (including any attached file in PDF format. Only the last three NetFile Québec transmission systems can be used.	2017 1.0 2017 1.1 2017 2.0 2018 1.0 2018 1.1 2018 2.0 2018 2.1 2019 1.0 2019 1.1 2019 2.0 2019 2.1 2019 2.2 2019 2.3	Taxation years starting after December 31, 2014