On December 8, 2025, the CRA published updated electronic filing requirements, reminding filers to use either the Web form application or internet file transfer.
Filers should:
- Review whether they will file using XML or Web Forms based on their return size;
- Confirm their software supports the CRA XML requirements and use a validating parser before submission;
- Obtain or verify your Web Access Code (WAC) or plan to file through My Business Account/Represent a Client;
- Train staff responsible for compliance on using Web Forms or XML submission processes; and
- Check the CRA availability dates and ensure filing is completed on time.