2024 PERSONAL TAX RETURN FILING GUIDELINES
1. EFILE Availability and Scheduled Maintenance
The Canada Revenue Agency (CRA) has scheduled maintenance for its electronic filing services, resulting in temporary service outages. Below are the key dates and details:
1.1 EFILE Opening Date for 2024 Tax Returns
- T1 EFILE (Personal Tax Returns): Reopens on **Monday, February 24, 2025, at 8:30 a.m. (Eastern Time)**.
- T3 EFILE (Trust Returns): Reopens on **Monday, February 24, 2025, at 8:30 a.m. (Eastern Time)**.
1.2 Planned Service Downtime
The CRA will temporarily suspend access to several online tax services as part of its routine system upgrades. Here’s a breakdown of affected services and their downtime:
1.2.1 General EFILE Service Outages
- Starting at 11:59 p.m. on Friday, January 31, 2025:
- The **T1 EFILE, ReFILE, and T1134/T1135 services** will remain unavailable until **8:30 a.m. on Monday, February 24, 2025**.
- The **T3 EFILE and T1135 for T3 services** will also be inaccessible until **8:30 a.m. on Monday, February 24, 2025**.
1.2.2 Additional Service Interruptions
- Pre-authorized debit service: Unavailable from **January 31, 2025, at 11:59 p.m.**, resuming at **6:00 a.m. on Monday, February 24, 2025**.
- Representative Authorization Service: Online submissions for authorizing or canceling a tax representative will be offline from **8:00 p.m. on Friday, February 7, 2025, until 6:00 a.m. on Monday, February 10, 2025**.
- Auto-fill My Return Service: Temporarily disabled from **11:00 p.m. on Friday, February 7, 2025, until 6:00 a.m. on Monday, February 10, 2025**.
- Notice of Assessment (NOA) through Tax Software: Unavailable from **11:00 p.m. on February 7, 2025, until 6:00 a.m. on February 24, 2025**.
- EFILE Online Service - "Transmission History": Out of service from **11:00 p.m. on February 7, 2025, until 8:30 a.m. on February 10, 2025**.
- Special Elections and Returns Web Service: Inaccessible from **11:00 p.m. on February 7, 2025, until 6:00 a.m. on February 10, 2025**.
1.2.3 Services Remaining Available
Despite the scheduled maintenance, the following **EFILE-related services will not be affected** and will remain accessible:
- **EFILE Registration**
- **Annual Renewal of EFILE Account**
- **Account Maintenance Services**
2. Key Tax Filing Deadlines
- For most taxpayers: The **2024 tax return must be submitted by April 30, 2025**. Any outstanding tax must also be paid by this deadline.
- For self-employed individuals: The **filing deadline is June 15, 2025**, but taxes owed must still be paid by **April 30, 2025** to avoid interest charges.
3. Consequences of Late Filing and Payment
- Penalties for late filing: A 5% penalty on the balance due, plus an **additional 1% per month** (up to 12 months).
- Interest charges: Any unpaid tax amounts will begin accruing **daily compound interest starting May 1, 2025**.
4. GST/HST Return Filing for Self-Employed Individuals
- Filing deadline: June 15, 2025.
- Payment deadline: April 30, 2025.
5. CRA Tax Filing Resources
6. Summary
To avoid processing delays or unexpected issues, taxpayers are advised to submit returns **before or after** the scheduled maintenance window. Stay informed about **EFILE service downtimes** to ensure timely tax filing and avoid penalties.
7. Exclusions from EFILE
There are certain situations where taxpayers cannot use the CRA’s EFILE web service to submit their tax returns electronically. Below are key exclusions:
7.1 General Exclusions
- EFILE cannot be used to file an **initial T1 return** for any tax year other than **2017 to 2023**.
- The **ReFILE service** is only available for amending **T1 returns for 2020 to 2023**.
- Returns for individuals who are **foreign workers under the Seasonal Agricultural Workers Program** and are **non-residents or deemed non-residents** are excluded.
- Returns for **deemed residents**, including sojourners and commuters, cannot be EFILED.
- If a taxpayer passed away in **2023 or earlier**, their return must be filed on paper.
7.2 Social Insurance Number (SIN) and Bankruptcy Exclusions
- Individuals whose **SIN begins with zero** (except for newcomers) are ineligible for EFILE.
- Returns for taxpayers who have been **coded bankrupt** by the CRA are not eligible for EFILE. The **pre-bankruptcy return** for the previous year must be filed by the trustee.
- Returns for **post-bankruptcy** or **in-bankruptcy tax years** must also be filed on paper.
7.3 Non-Residents and Emigrants
- Returns for **non-residents** filing for **2017 to 2022 tax years** are ineligible for EFILE.
- For **2023 tax year**, emigrants filing **T1243, T1244, or T1161** or reporting self-employment income on **Form T2203** must file on paper.
- Non-resident returns are not accepted unless filed under **section 116 of the Income Tax Act**.
7.4 Forms and Schedules That Cannot Be E-Filed
- Returns including the following **forms and schedules** must be filed manually:
- Schedule A: Statement of World Income (except for section 116 filings).
- Schedule B: Allowable Amount of Non-Refundable Tax Credits (except for section 116 filings).
- Schedule C: Electing Under Section 217 of the Income Tax Act.
- Form T1159: Income Tax Return for Electing Under Section 216.
- Form T1136: Old Age Security Return of Income.
7.5 Income Types That Cannot Be E-Filed
- Returns reporting **income from Lloyd’s of London**.
- Employment income earned from an **International Organization**.
- Lump-sum pension income accrued before **December 31, 1971**.
7.6 Tax Credit and Deduction Restrictions
- Returns where the taxpayer claims **foreign tax credits** for **more than three foreign countries**.
- Taxpayers claiming **scientific research and experimental development deductions**.
- The **Alberta Stock Savings Plan Tax Credit (Form T89)** and **Nova Scotia research and development tax credit recapture** make the return ineligible for EFILE.
7.7 Farming Income and AgriStability/AgriInvest Exclusions
- Farming income where the taxpayer is part of a **partnership with corporate partners**.
- Self-employed **Status Indians reporting tax-exempt income**.
- Farming returns exceeding CRA-defined occurrence limits:
- More than **29 commodity sales and program payments** (field 9950).
- More than **50 crop inventory valuation records**.
- More than **8 deferred income and receivables records**.
7.8 Additional Exclusions
- Returns that include a **Voluntary Disclosures Program (VDP) agreement (Form RC199)**.
- Returns where the taxpayer elects to **defer tax on foreign spin-off shares**.
- Returns involving **Ontario, Saskatchewan, British Columbia, or Yukon environmental trust tax credits**.
8. Conclusion
While EFILE is a convenient filing method, **certain taxpayers and tax situations require a paper return**. If your return falls under any of these exclusions, ensure you submit a physical copy to the CRA. For additional information, refer to the CRA’s official EFILE guidelines.
9. Additional CRA Resources
