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UPDATED: EFILE Error 92271

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:

  • Completing Form CPT30 and submitting it to both their employer and CRA, for those who were employed; or
  • Entering a month in field 372 of Schedule 8, or Form RC381, for those with only self-employment income.

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:

  1. If you have been authorized to access the client’s data through Represent a Client, check the 2018 notice of assessment to confirm that CRA did the above auto-correction to remove CPP.
  2. If you are not authorized, call the EFILE Help Desk to ask if they can confirm such an election was made. They may also be able to tell you when.
  3. Once you confirm an election was made:
    • If the client has both employment and self-employment income in 2019, enter the date when the CPT30 was given to the employer on page 1 of Schedule 8, in the field just below line 50374.
    • If the client has only self-employment income in 2019, enter the year when the election was made on page 1 of Schedule 8, in the field just above line 50372.

For cases that do not fit this description, please contact us for assistance.