Tax Question:
How do I submit documents to Canada Revenue Agency (CRA) electronically?
Facts:
CRA routinely audits taxpayers and requests specific documents. Historically, a taxpayer would have to send in the documents by mail or fax to CRA’s tax office. CRA is now offering some taxpayers the ability to submit documents electronically through their secure online website.
Discussion:
CRA will present the opportunity to submit documents electronically through their Processing Review (PR) program. A taxpayer will receive a letter containing a reference number to be able to use this service. A taxpayer may submit scanned copies of documents using “My Account” and an authorized representative may submit them using “Represent a Client” service. To register for “My Account” you can create a CRA user ID on their website. After you have registered online, a CRA security code will be mailed to you.
To submit the scanned documents, you must login to “My Account” or “Represent a Client” service. You then click on the “Submit document” button. You must enter the reference number on the letter sent by CRA. You will receive a confirmation number once the file has been uploaded and received. CRA will reject any corrupt files or files infected with a virus and will contact the taxpayer with instructions for resubmission.
The scanned documents must have the following requirements:
• Use of resolution of 200 dpi (dots per inch) or lower
• Include several like documents in each file
• Ensure that scanner’s color is set to black and white to reduce size of documents
• Name each scanned file according to the line number from the tax return
• Total size of all files being uploaded is limited to 150MB.
• Maximum number of files that can be uploaded is 10
You can only submit documents electronically if it has been less than 3 years since the date of the Notice of Reassessment. If you are required to submit a large number of files and they exceed the maximum 150MB, then you should send the documents by mail or fax instead.
Recommendation:
If you would like more information on submitting documents to CRA or need help with defending your audit, please contact us at Gilmour Knotts Chartered Accountants.