Electronic filing of returns

January 16, 2009

The Canada Revenue Agency (CRA) is committed to client-service excellence and continues to provide responsive service. To this end, starting on February 9, 2009, the CRA will accept electronically filed, pre-bankrupt income tax and benefit returns that have been prepared using certified EFILE preparation software. Adding this electronic option will enable trustees to complete the insolvency process and resolve their dealings with creditors sooner.

In some situations, trustees will not be able to use electronic filing for pre-bankrupt returns. This includes, but is not limited to, the following:

  • when a return is filed early;
  • when a return has a qualifying retroactive lump-sum payment; or
  • when a current‑year return has already been filed.

The procedure remains the same for completing and filing Form DC905—Bankruptcy Identification Form. To ensure the success of the electronic transmission, the CRA must receive Form DC905 before receiving the pre‑bankrupt return. Post‑bankrupt returns must still be filed on paper.

For more information, please visit the Canada Revenue Agency website.

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