File Your Return

This is a summarized guide to the filing requirements. For more information consult the guides produced by the Federal and Provincial governments. The Guides are available in Insuretax (Tools, Corporate Income Tax Guides) or on their web sites as follows

Federal (CRA)

Alberta AT100

Quebec CO-17.G

REQUIREMENT TO FILE THE AT1 RETURN 1998 and Subsequent:

All AT1 returns filed for taxation years ending in 1998 and subsequent must be completed using the departmental 1998 And Subsequent Alberta Corporate Income Tax Return (AT1) and schedules or using certified tax preparation software that will produce the AT1 RSI format which is the only acceptable computer generated format. Corporations filing for taxation years ending in 1997 and prior must file using the 1997 AT1 package.

For 1999 and subsequent taxation years, a complete AT1 package consists of only the AT1 RSI (keying summary) and AT1 schedules. There is no requirement to file copies of the T2, T2 schedules or financial statements with the AT1 package.

Mail, fax, courier or hand deliver submission with any cheques made payable to The Government of Alberta for tax payable to:

If you have any enquiries or require forms, please contact:

Federal Requirements

2 Dimensional Bar Code Filing

Effective in 2009 it is mandatory that all filings submitted to Revenue Canada include all completed Federal, Harmonized, Capital Tax and GIFI (if applicable) schedules in the 2 Dimensional Bar Code print out. The print out is automatically created when the Federal Schedule 200 is printed

• Revenue Canada will reject any returns that do not include the Bar Code printout.
• 2 Dimensional bar codes are automatically created when Schedule 200 is printed.
• Prior to printing you must select all applicable schedules in the Federal, Capital Tax, Harmonized and GIFI (if applicable) tabs.
• Selections are made using the space bar or by clicking on Include in List from the Printing/Barcode drop down menu.
• Prior to creating bar codes Insuretax will perform a diagnostic test to check for schedules that have been completed but not selected, and for schedules that have been selected but not completed.
• You will have to correct all diagnostic errors before 2 Dimensional Bar Codes can be printed.
• Submit the T2 Bar code return to Revenue Canada along with any payment if applicable and any necessary backup

Corporation Internet Filing (CIF)

Effective in 2010 it is mandatory that all non-insurance, resident corporations with revenue in excess of $1 million file their returns using CIF, unless it is an amended return or you have a change to name, head office or mailing address or direct deposit information. The Internet filing process is described in detail on the CRA`s Web site at http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/crpnt/strt-eng.html We recommend you review instruction prior to beginning the internet filing procedure.

• Execute Insuretax.
• Open Company
• Click File
• Select Create NetFile
• Insuretax will perform a diagnostic test of your data, if you have any errors they must be corrected prior to creating .COR file. If you encounter any errors your are unsure of please contact Insuretax (416) 704-3265 and we will assist you in correcting them
• Once you have resolved all errors (No critical errors found) on diagnostic report, click Close
• A dialog box will open that enables you to create directory to save .COR file
• Enter File name
• Default file type will be .COR
• Follow CRA instructions on above website to summit file
• Complete and sign form T183 and keep for your records

Quebec Filing Requirements

• INFORMATION FOR SOFTWARE USERS