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Submitting Documents to CRA

June 17, 2014

Tax Question:

How do I submit documents to Canada Revenue Agency (CRA) electronically?


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.


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 the “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 log in to “My Account” or the “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 colour is set to black and white to reduce the size of the documents
  • Name each scanned file according to the line number from the tax return
  • The total size of all files being uploaded is limited to 150MB
  • The 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.

If you would like more information on this topic, please contact a member of the Empire CPA team by filling out the contact form below.

Canadian and foreign tax laws are complex and have a tendency to change on a frequent basis. As such, the content published above is believed to be accurate as of the date of this post. Before implementing any tax planning, please seek professional advice from a qualified tax professional. Empire, Chartered Professional Accountants will not accept any liability for any tax ramifications that may result from acting based on the information contained above.

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