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Quiz: EFILE and electronic filers

5 questions

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1 A preparer holds EFILE privileges and calls CRA to ask about a client's account balance. What is the position? EFILE privileges include account access, since the filer transmits the return Holding EFILE privileges does not entitle a preparer to discuss a client's account information with CRA Account access is included for the years the preparer has transmitted Account access follows automatically once the return is assessed

Answer key unconfirmed — rests on 2 unverified claims.

2 A taxpayer's preparer had EFILE privileges suspended in March and the return is now late. What follows for the taxpayer? The filing deadline is extended by the period of suspension The deadline is not extended because the preparer's privileges were suspended CRA grants automatic relief where a suspension caused the delay Late-filing penalties are charged to the preparer instead

Answer key unconfirmed — rests on 1 unverified claim.

3 What must a person or firm do to transmit returns for others through EFILE? Select all that apply.

Select all that apply.

Retain the signed authorisation and supporting documents for the period CRA specifies Use the same software CRA certifies for NETFILE Renew privileges on the cycle CRA publishes Apply to CRA and pass a screening process Obtain the client's authorisation on the prescribed form before transmitting

Answer key unconfirmed — rests on 5 unverified claims.

4 A bookkeeper prepares returns for clients who then file them themselves through certified software. Does she need EFILE privileges? Yes — anyone preparing a return for payment needs them No — a preparer who completes returns for clients to file themselves does not require EFILE privileges Yes, but only if she prepares more than a set number of returns No, provided each client signs the prescribed authorisation form

Answer key unconfirmed — rests on 2 unverified claims.

5 On what basis can a filer lose EFILE privileges? CRA can suspend or revoke privileges on published grounds Privileges are withdrawn automatically on any reassessment of a transmitted return Privileges can only lapse through non-renewal, never be withdrawn Only a court can withdraw EFILE privileges

Answer key unconfirmed — rests on 1 unverified claim.

Unanswered questions are marked wrong. There is no partial credit.