The Canada Revenue Agency (CRA) has investigated EFILE error 92271 and has determined that a change made to the conditions of that message in early May had the side effect of causing certain returns that were previously accepted to be rejected. The CRA is now considering a future change.
This error appears to most often affect clients between 65 and 70 years of age. We have determined that it specifically affects those who are receiving CPP retirement benefits and have made an election in a prior year to stop paying CPP, either by:
Until the recent change, if the client’s return was prepared without entering information about the election, therefore triggering TaxCycle to calculate CPP on the self-employment income, CRA would accept the return and auto-correct the return to remove the CPP. The client may have never informed their tax preparer of this change when they received their notice of assessment.
In order to resolve this error, we recommend the following:
For cases that do not fit this description, please contact us for assistance.