CRA Extends Temporary Measure for T183 / T183CORP Electronic Signatures for 2021 Tax Filing Season

Due to the global pandemic brought on by COVID-19, the Canada Revenue Agency (CRA) introduced temporary administrative measures to alleviate some of the difficulties Canadians were experiencing while trying to file their income tax return(s). In March 2020, the CRA announced that electronic signatures on the T183, Information Return for Electronic Filing of an Individual’s Income Tax and Benefit Return and T183CORP, Information Return for Corporations Filing Electronically that meet specific criteria, would be accepted as having met the requirements of the Income Tax Act.

While the CRA is still pursuing the implementation of electronic signatures for the T183 and T183CORP as a permanent measure, the regulatory changes required to implement this change permanently will not be in place by the start of the upcoming tax filing season. As a result, further to the CRA messages dated March 18, 2020, and August 25, 2020, the CRA will be extending the temporary administrative measures currently in place to allow electronic signatures on the T183 and T183CORP, as outlined below, for the 2021 tax filing season.

In order for the CRA to continue to accept an electronic signature from a taxpayer whose identity has been verified by the electronic filer, the electronic signature must be provided in one of the following ways:

  1. It may be provided if the taxpayer sends the information return, including the electronic signature using the electronic address most recently provided by the taxpayer to the electronic filer;
  2. It may be provided in person by the taxpayer, in the presence of the electronic filer (e.g., using a stylus or a finger on a tablet); or
  3. It may be provided through an access controlled, secured electronic location, such as a secure website, that is accessible to the taxpayer only because the location of the secure website has been made known to the taxpayer and access has been granted by the electronic filer.

In February 2020, the CRA held an online consultation requesting feedback from Canadians on a proposal that would enable the use of electronic signatures on the T183 and the T183CORP. The Consultation Summary Report can be found here. The CRA will continue to provide updates on a regular basis.

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To support you in offering electronic signatures to your clients, we at TaxCycle are launching TaxFolder in time for the 2021 tax filing season. For more information, please visit the TaxFolder page on this website.