Using a CRA online account
To use the “Submit documents” service on your online CRA account to file a special election or special return:
Get a current copy of the special election or return form.Complete the form.Prepare your files to use the Submit documents online service.Select and sign in to your CRA account (My Account, My Business Account, or Represent a Client).Select “Submit documents.”Enter your case or reference number (if applicable).If you do not have a case or reference number, select “Special Elections and Returns (SERs)” or “Submit Docs related to SERS” from the topic list.Follow the instructions to attach the files.Using CRA certified software
CRA certified software can be used to file some elections and returns. This option is currently available only for individuals, corporations and partnerships filing the following forms:
Form T217, Election or Revocation of an Election to use the Mark-to-Market MethodForm T2SCH89, Request for Capital Dividend Account Balance VerificationForm T2054, Election for a Capital Dividend Under Subsection 83(2)Form T2057, Election on Disposition of Property by a Taxpayer to a Taxable Canadian CorporationForm T2058, Election on Disposition of Property by a Partnership to a Taxable Canadian CorporationForm T2059, Election on Disposition of Property by a Taxpayer to a Canadian PartnershipTo use CRA certified software to file your election or return, you require one of the following:
A Digital Access Code (DAC)For a Business (BN-RC)Obtain a DACFor a Business (BN-RZ)Obtain a DACFor an individual (Social Insurance Number (SIN) or Individual Tax Number (ITN) or Temporary Tax Number (TTN)Auto generated through CRA certified software.or
An EFILE number and password - Apply for EFILEIf you engage the services of a third party to file your election for you, you must complete Form T2183 - Information Return for Electronic Filing of Special Elections. This form will authorize the third party to file electronically on your behalf any of the noted elections or an amendment to that election. You must complete a separate Form T2183 for each election or amendment, sign the original form, give it to your third party and keep a copy in your records for six years. Do not send a copy to CRA unless we ask for it. For more information, refer to Form T2183 - Information Return for Electronic Filing of Special Elections.
If you are using CRA certified software to file Form T2054 [Election for a Capital Dividend Under Subsection 83(2)], you need to file Form T2SCH89 [Request for Capital Dividend Account Balance Verification] first if the following circumstances apply:
You have not filed a T2054 or T2SCH89 before
or
You disagree with either the amount shown in your Capital Dividend Account (CDA) balance in My Business Account or with your recently received CDA balance from the CRA.For a list of the software and available filing services, go to Software - Canada.ca.
For information on contacting the Special Elections and Returns Internet Filing Help desk and the filing hours of operation, go to Hours of Service - Canada.ca.
By mail
To mail a special election or special return to the CRA:
Get a current copy of the form for your special election or return.Complete the form.Mail the completed form and supporting documents to the tax centre indicated on the form.