We have received reports of preparers seeing error 108 from the Canada Revenue Agency (CRA) when attempting to collect a client's notice of assessment immediately after filing a tax return. The text in the message suggests that the preparer is not authorized to download the notice of assessment.
The tax preparer can collect the client’s notice of assessment in TaxCycle if:
- The client's return was assessed immediately upon filing;
- The preparer had a T1013 on file with the CRA for the client; and
- The box on the T183 authorizing the preparer to collect the NOA was checked.
Under these conditions, the notice of assessment should normally be available to download immediately after filing, or within a few seconds.
Our contacts at the CRA have clarified that in some cases there is a delay before the notice of assessment becomes available. This is due to the time it takes to move the status and data between databases. If the propagation has not yet occurred when the preparer attempts to collect the notice of assessment, error 108 is displayed.
At present, the CRA error 108 text suggests that the preparer is not authorized to download the notice of assessment. The CRA is revising it to alternatively suggest that if the preparer knows all the conditions have been met, he/she should attempt the download again later.