Form T183 e-signatures (Canada)

This sheet is for Canadian EFILE firms. It explains how Taxporch handles electronic signatures on Form T183 (Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return) and T183CORP, and what stays with you.

The CRA's conditions, and how Taxporch meets them

The CRA accepts an electronic signature from a taxpayer whose identity the filer has verified, provided it reaches the filer in one of three ways:

  1. from the electronic address the taxpayer most recently gave the filer;
  2. in the filer's presence, for example with a stylus on a tablet;
  3. through an access-controlled, secured electronic location that the taxpayer can reach only because the filer told them where it is and gave them access.

The Taxporch client portal is route 3. The client signs inside the portal after signing in to an account you invited them to. You can also use route 2 by having the client sign on your screen in the office.

Identity checks are yours

The CRA leaves the identity check to the filer and does not prescribe a method. Knowledge-based questions are not required for T183. In Taxporch, before you send a T183 you confirm that you verified the client's identity, and record how (for example: photo ID seen in person, long-standing client, video call with ID). The method, the date and your staff member's name go into the audit certificate.

We recommend asking Canadian clients to turn on two-step verification for their portal sign-in.

What the audit certificate records

  • The signed T183 as a sealed PDF, every page as an image with the signature placed on it.
  • Timestamps for sent, viewed, consented and signed.
  • The client's portal username, IP address and browser.
  • Your identity-verification attestation: method, date, staff member.
  • The signing method (typed or drawn).
  • SHA-256 fingerprints of the original and signed PDFs, and a seal over the event history.

Retention: 6 years, locked

The CRA requires you to keep Form T183 for at least six years after the return was electronically filed, and not to change the information while it is stored. Taxporch locks signed T183s against editing and deletion for six years. You can set a longer period or place a legal hold. Destroying a T183 earlier needs the CRA's written permission, so Taxporch does not let you delete one before the timer ends.

When you need a new T183

  • If the return changes after the client signed, upload the new version; the old signature no longer applies and the client signs again.
  • The CRA asks for a new T183 when a retransmission changes the refund or balance owing by more than $300.
  • The CRA has announced that Form T183 will be revised for the 2027 filing program. Always use the current CRA version of the form; Taxporch keeps a record of which file each client signed.

Where the data is stored

Taxporch is hosted in the United States and has no Canadian data region today. Under PIPEDA, using a service provider in another country is a "use" of personal information, not a disclosure, but you must tell clients in plain language that their information may be processed outside Canada and may be accessible to foreign authorities. You can adapt this text for your privacy notice:

Quebec firms: Quebec's private-sector privacy law (Law 25, section 17) requires a privacy impact assessment and a written agreement before personal information leaves Quebec. Our Service Provider Addendum includes a Quebec annex, and we can give you the facts you need for the assessment (hosting location, sub-processors, encryption and access controls). Talk to your own adviser about the assessment itself.

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