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 EFILE)
  • Corporations: when the gross revenue is over $1 million;
  • Tax preparers: filing more than ten corporate income 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 20,001 Constituent Entities

 

2017 1.0 and later versions

Taxation years starting after December 31, 2015

Canada Revenue Agency

TIDS

AUTHORIZATION

None

Only file format accepted: XML

2018.1.1 and later versions

Taxation years starting after December 31, 2015

Canada Revenue Agency

TIDS

CANCELLATION

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 3,001 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 3,001 supplements

and

T1134 (pre-2021): less than 1,001 lines in each of the tables of Section 3

T1134 (2021): less than 1,501 lines in each of the tables of the form

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

Canada Revenue Agency

Special Elections and Returns Web Service (SERs)

Schedule 89

None

None

2023 1.0 and later versions

Taxation years starting after December 31, 2020

Canada Revenue Agency

Special Elections and Returns Web Service (SERs)

T2054

None

None

2023 1.0 and later versions

Taxation years starting after December 31, 2020

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 (clicSÉQUR)

All returns except:

  • Insurance corporations return
    (before version 2021 2.0);
  • 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 four NetFile Québec transmission systems can be used.

2019 2.0

2019 2.1

2019 2.2

2019 2.3

2020 1.0

2020 1.1

2020 2.0

2020 2.1

2021 1.0

2021 1.1

2021 2.0

2022 1.0

2022 1.1

2022 1.2

2022 2.0

2022 2.1

2022 2.2

2023 1.0

Taxation years starting after December 31, 2016

Revenu Québec

NetFile Québec

MR-69

None

Only MR-69 forms with Canadian addresses can be transmitted electronically.

File in XML format whose size does not exceed 25 MB for a mandate only, or 50 MB for a mandate with attached files.

2022 1.0 and later versions