The Canada Revenue Agency reminded businesses and tax preparers that changes to electronic filing of information returns would begin in January 2025.
The notice applies to information returns such as T3, T4, T4A, and T5 filings. These returns are used to report trust income, employment remuneration, pension and other income, and investment income.
CRA said the T619 Electronic Transmittal record would be updated. Filers need to include the updated transmittal record to create a complete electronic submission.
The agency also highlighted the importance of a valid email address in the T619 record. That detail matters because CRA may need to contact a filer if there is a problem or delay with a submission.
The change is administrative, but it can still affect compliance. Payroll departments, bookkeepers, trustees, investment-income reporters, and tax preparers may need to update software, procedures, and filing checks before the 2025 filing season.
The practical point is timing. Organizations that file information returns should confirm that their systems support the new electronic transmittal requirements before filing deadlines arrive, rather than discovering the issue when slips and summaries are due.