AUTHORIZATION, E-FILING, AUTOFILL

Authorization and Efiling:

• Returns can be filed going back 10 years to 2016.
• Presently, returns can be e-filed starting for the 2017 tax year. Returns for 2016 must be paper mailed.
• Starting in February 2026, returns can be efiled starting for the 2018 tax year. Returns for 2016 and 2017 must be paper mailed.

Identification matching errors:

Strategy #1: Try entering name variations:

• Check SIN cards, T-slips, for name variations.
• For a newcomer, ask to look at their SIN document
• Ask client if they used other names in the past
• Try adding the middle name to the first name
• Try adding the middle name to the last name
• Try adding or removing a hyphen between names
• Try removing a space between names
• Try adding the initial of the middle name after the first name (as part of the first name)
• If a newcomer’s SIN document shows only one name (which may itself be comprised of multiple names), enter an asterisk (*) as the first name in UFile.

Strategy #2: If you can’t efile, try getting authorization. If you can’t get authorization, try efiling:

CRA’s checking systems for filing authorizations and efiling are different. You may be able to do one but not the other.

If you get an efile error, try filing an authorization. If you can file an authorization, go to the client’s My CRA account (with their permission) and then look at the name CRA has.  Change the name in UFile to match CRA’s name, and then efiling should work.

If you have a client who needs to file multiple years of tax returns, and slip info is needed, your first step is to file an authorization. If an error occurs, and you somehow have the necessary information to prepare and efile at least one year, then file that year.. If you are successful, then review the efile confirmation form which will have the client’s name. Change the name in UFile to match the name on the confirmation form. Then try filing an authorization again.

Authorization can be successful if an incorrect birthdate is entered. If authorization is successful but efiling is not, double check the client’s birthdate.

Client is locked out:

When filing an authorization you may get an error message advising that the client is not permitted access. This can occur when there is a security issue.

However, if you can somehow get the information needed to prepare a return without an authorization, then you can try efiling the return. Just because you are not able to file an authorization does not necessarily mean you will get an efile error.

CPP or EI Overpayment error:

Efiling for a tax year that is more than 4 years ago can’t be efiled if there is an overpayment of CPP or EI, but there is a workaround.

Autofill:

Autofill is available for 2017 and onwards.

Besides downloading t-slips, autofill may provide “client data”:

• RRSP deduction limit
• Canada Training Credit Limit
• Federal and provincial tuition carryforward amounts
• Disability Tax Credit eligibility
• Whether person is registered for direct deposit
• Whether person elected electronic correspondence
• Taxation years not filed
• Last 3 characters of postal code for current mailing address
• If mail was sent and returned to CRA

This data may be viewable by clicking on the left, CRA Auto-fill my return - Other data. Or the data may be viewable with the preview of t-slip information prior to clicking the ‘accept’ button. If this data is not viewable, much of it can be accessed by using represent-a-client to access a client’s My Account.

Autofill of T5 Slips for joint owners:

T5s are sometimes issued to joint owners, such as spouses. Autofill will provide the total box numbers. It is up to the tax preparer to enter the percentage of interest directly in the software. For example, for a joint investment of spouses, the tax preparer would enter 50%. The other spouse would also need to enter 50%.

T2202 Tuition Carryforward amounts:

Using Autofill will provide tuition carryforward amounts. However, if a person was issued a T2202 in a prior year, but they didn’t file a Schedule 11, then the tuition amount will not be included in the Autofill carryforward balance.

If a client failed to enter a T2202 in a prior year, do a T1 adjustment for that prior tax year and include a Schedule 11.  A tuition amount must be used as soon as it is beneficial to do so. Therefore, depending on how long ago the T2202 was missed, further T1 adjustments may be necessary and some work would be involved to determine the carryforward amount for the current year.

What information is transmitted to the CRA when efiling?

Not all information entered into UFile, and not all the generated schedules and forms, are transmitted to the CRA upon efiling. The full scope of information transmitted to the CRA is not known because the CRA and tax software proprietors do not make this information publicly available.

References:

• RC4018 Electronic Filers Manual for Income Tax and Benefit Returns.
• CRA’s EFILE new program updates.
• EFiler’s Resource Guide 2024 (for Tax Year 2023)
• CRA Auto-fill my return for professional taxpayers