Filing requirements for returns that are electronically filed

When electronically filing a return (EFILE) with the T2 – Corporate product, it is essential to comply with the filing requirements relating to EFILED returns.

Certain federal, Québec and Alberta forms must be exclusively paper filed with the tax authorities. To this end, the predefined EFILE copy print format provided by CCH iFirm can be used to print these forms.

Federal

Here is the list of federal forms that, when they are applicable, must be paper filed with the tax authorities.

Form	Description
T217	Election or Revocation of an Election to use the Mark-to-Market Method
Schedule 89	Request for a Capital Dividend Account Balance Verification (Note: Schedule 89 may be filed as a calculation worksheet in support of Form T2054 or to request a CDA balance verification to the CRA. This is applicable only if the schedule has not been electronically filed.)
T2054	Election for a Capital Dividend Under Subsection 83(2) (applicable only if the form has not been electronically filed)
T1044	Non-Profit Organization (NPO) Information Return
T106	T106 Slip (applicable only if the slip has not been electronically filed)
T106SUM	Information Return of Non-Arm’s Length Transactions with Non-Residents (applicable only if the return has not been electronically filed)
T1134	Information Return Relating to Controlled and Non-Controlled Foreign Affiliates (applicable only if the return has not been electronically filed)
T1135	Foreign Income Verification Statement (applicable only if the form has not been electronically filed)
AGRI/HAGRI	AgriStability AgriInvest
HAGRI ADD	AgriStability and AgriInvest Additional Information and Adjustment Request

Here is the list of federal forms that, when they are applicable, must be signed and retained to be provided to the tax authorities upon request.

Form	Description
T183	Information Return for Corporations Filing Electronically
T2183	Information Return for Electronic Filing of Special Elections
Authorization	Representative Authorization Request
Cancellation	Request to Cancel Authorization for a Representative

Note: With the exception of the forms listed above, hard copies must not be submitted.

Keep every information slip, receipt and document of the corporation for at least six years. After processing the return, the CRA may contact you to get supporting documentation.

Québec

Here is the list of Québec and federal forms that, when they are applicable, must be signed and retained to be provided to Revenu Québec upon request.

Form	Description
CO-1000.TE	Online Filing of the Corporation Income Tax Return by an Accredited Person
CO-1012	Application by a Corporation to Carry Back a Loss
CO-1029.8.33.TF	Agreement Concerning the Tax Credit to Foster the Retention of Experienced Workers
CO-1029.8.36.DA	Tax Credit for the Development of E-Business
CO-1029.8.36.DC	Election Respecting the Tax Credit for the Development of E-Business
CO-1029.8.36.ID	Cumulative Limit Allocation Agreement for the Tax Credit for Investment
CO-1029.8.36.II	Tax Credit for Investment and Innovation
CO-1029.8.36.IK	Cumulative Limit Allocation Agreement for the Tax Credit for Investment and Innovation
CO-1029.8.36.IN	Tax Credit for Investment
CO-1029.8.36.PX	Agreement Respecting the Tax Credit for Major Employment-Generating Projects
CO-1029.8.36.RP	Agreement Respecting the Base Amount for Assistance Granted in the Resource Regions
CO-1029.8.36.RQ	Agreement Respecting the Tax Credit for Job Creation in the Resource Regions, the Vallée de l’Aluminium, Gaspésie and Certain Maritime Regions of Québec
CO-1029.8.36.PM	Tax Credit for Corporations Specialized in the Production of Multimedia Titles
CO-1029.8.36.TM	Tax Credit for Multimedia Titles
CO-1137.E	Agreement Respecting the $1 Million Deduction
CO-1138.1	Agreement and Election Respecting the Deduction for Farming Corporations and Fishing Corporations
CO-17S.39	Québec Foreign Non-Business Income Tax Credit
CO-156.EN	Agreement Concerning Regional Limits Respecting the Additional Deduction for Transportation Costs of Small and Medium-Sized Manufacturing Businesses
CO-771.2.1.AT	Business Limit Allocated to a Corporation that Is a Designated Member of a Partnership
CO-771.1.3	Associated Corporations' Agreement Respecting the Allocation of the Business Limit
CO-771.1.3.AT	Business Limit Allocated to a Corporation that has Specified Corporate Income
FM-220.3	Property Tax Refund for Forest Producers
RD-1029.7.8	Agreement Between Associated Corporations Regarding the Expenditure Limit
RD-222	Deduction Respecting Scientific Research and Experimental Development Expenditures
T661	Scientific Research and Experimental Development (SR&ED) Expenditures Claim
TP-130.EN	Immediate Expensing Limit Agreement
TP-1086.R.23.12	Costs Incurred for Work on an Immovable
TP-997.1	Information Return for Tax-Exempt Entities

Here is the list of Québec forms and documents that, when they are applicable, must be signed and sent to Revenu Québec.

Form	Description
CO-502	Election in Respect of a Dividend Paid Out of a Capital Dividend Account
COZ-1179	Logging Operations Return
MR-69	Authorization to Communicate Information or Power of Attorney
CO-17.R	Request for an Adjustment to a Corporation Income Tax Return or to an Information and Income Tax Return for Non-Profit Corporations

Alberta

Here is the list of Alberta forms that, when they are available, must be paper filed with the tax authorities.

Form	Description
AAUT	Alberta Consent Form

Note: When the return that is electronically filed contains Schedule 29, Alberta Innovation Employment Grant, the corporation is not required to paper file Form Listing of Innovation Employment Grant Projects Carried out in Alberta.

This schedule must, however, be kept in your files to be provided to the Alberta Tax and Revenue Administration upon request.