Filing forms with the Registered Plans Directorate

Table of contents

• Introduction
• Electronic filing options
  • Internet File Transfer
    • How to file using IFT
  • Web Forms
    • How to file using Web Forms
• Mail
  • Paper
  • CD/DVD-ROM
    • XML standard for CD/DVD-ROM
    • ASCII standard for CD/DVD-ROM
    • Corrections to data already filed
• Filing options for forms
• Help

Introduction

Administrators of deferred income and savings plans are required to file forms with the Registered Plans Directorate (RPD). Depending on the form, you can file:

• electronically, using internet file transfer or a web form
• by mail, using completed paper forms or CD/DVD-ROM

See the chart of filing options for forms below for additional details.

Electronic filing options

Filing forms electronically is convenient, free, and secure. Your form is considered filed with us the same day that it is completed online.

Choose one of the following two options:

Internet file transfer (IFT) allows you to use payroll, commercial, or in-house developed software, to send an xml file of up to 150 MB over the Internet.

Web Forms allows you to complete an information return easily, and the information is validated in real time.

Internet File Transfer

In order to file by IFT, you will need to create a schema that is different for each form. The complete list of RPD schemas is available below.

How to file using IFT

If you use commercial software, it will automatically create your .xml file. Go directly to step 5.

If you do not use commercial software, you will need to create your own .xml file, using the following steps. Note that your file name must have the extension .xml.

Step 1: Get the XML specifications

To get a list of the specifications you need for each different form, go to Filing options for forms.

Step 2: Download the CRA schema

The XML schema defines the building blocks of an .xml file. The schemas are in .xsd format.

To file information returns in 2017, download the xmlschm1-17-4.zip file
(version 1.17.4, 83 KB, last updated ‎February 12, 2017).

After you save the .zip file on your computer, use an extracting software (for example WinZip) to extract the .xsd files. You have to extract and save all files to one location on your hard drive.

Step 3: Create and save your file

Create your .xml file using the specifications for the form you are filing. Save your .xml file on your computer. Name your file with extension .xml. Note the location.

Step 4: Validate your file

To validate your file, check both the format and content of your .xml file against our schema using a validating parser. You can download validating parsers from the Internet. The software is not offered or supported by the CRA. If you have questions, ask the software company that created the validating parser.

1. Launch the validating parser
2. Include in the parser the path to the files you saved
3. Follow the instructions in the parser to find and open your .xml file
4. Correct all errors the parser finds and re-validate your file

Step 5: Use the Internet file transfer (XML) application

To use the Internet file transfer (XML) application, log in using either of the following options:

• My Business Account
• Your RP or RZ account number and the Web access code (WAC) associated to this number

Start Internet file transfer (XML)

Web Forms

How to file using Web Forms

To use Web Forms, log in using one of the following options:

• My Business Account
• Represent a Client
• Your RP or RZ account number and the Web access code (WAC) associated to this number

Start Web Forms

Mail

Paper

All of the RPD forms will continue to be available on our webpages. You can complete, save, print, and mail the form and any applicable documents to our office.

CD/DVD-ROM

We will continue to accept Form T550, Application for Registration of RSP’s, ESP’s, or RIF’s Under Section 146, 146.1 and 146.3 of the Income Tax Act, on CD/DVD-ROM until December 31, 2018. After that date, you must use IFT. No other forms will be accepted using CD/DVD-ROM.

The RPD reaffirms that, in the case of RSPs and RIFs, data sent on CD/DVD-ROM that does not conform with the approved XML schema or American Standard Code for Information Interchange (ASCII) format, or that is entered incorrectly into mandatory fields will be rejected by our system and the contracts will not be registered under sections 146 or 146.3 of the Income Tax Act (Act).

If data listings sent on a CD/DVD-ROM with invalid formatting are rejected, you will receive written notification of this rejection and you will need to resend correctly formatted contract listing(s) for registration under the Act. Your rejected CD/DVD-ROM will not be returned and will be securely destroyed.

The most common mandatory field formatting error is an invalid format for the RSP and RIF specimen numbers. The RSP specimen number consists of the acronym RSP, followed by a space and a 7 digit number. A hyphen should be inserted between the fourth and fifth digit (for example, RSP 0123-456). The RIF specimen number is made up of the acronym RIF, followed by a space and a 4 digit number (for example, RIF 0123).

XML standard for CD/DVD-ROM

Your XML document must be properly formatted and valid before it is sent in. The RPD publishes an XML schema to make sure that records adhere to the standard record layout.

For more information on filing using the XML, go to XML Format and XML technical specifications.

ASCII standard for CD/DVD-ROM

You must be pre-approved to file your listings using the ASCII format. This ensures that you have adhered to the standard record layout and the output is in an acceptable format.

For more information on getting pre-approved and filing using the ASCII format, go to ASCII Format and Record Layout.

Corrections to data already filed

You may need to correct original data sent to the RPD. You can make any required corrections by resending a new listing with only the necessary corrections.

For listings filed on CD/DVD-ROM, please state on your covering letter that the new data is a correction to a previous submission.

Filing options for forms

Effective June 2017, the following are the filing options for RPD forms.

Form type	File using Internet file transfer	File using Web Forms	File using CD/DVD	Mail
RC236, Application for a TFSA Identification Number				Yes
RC364, Application to Register a Plan as a Pooled Registered Pension Plan (OSFI)				Yes
RC364-CA, Application to Register a Plan as a Pooled Registered Pension Plan	Yes	Yes		Yes
RC365, Application to Amend a Pooled Registered Pension Plan (OSFI)				Yes
RC365-CA, Application to Amend a Pooled Registered Pension Plan	Yes	Yes		Yes
RC368, Pooled Registered Pension Plan Annual Information Return (OSFI)				Yes
RC368-CA, Annual Information Return for a Pooled Registered Pension Plan				Yes
T1024, Election to Deem a Proportional holding in a Qualified Trust Property				Yes
T1200, Actuarial Information Summary (AIS)				Yes
T2214, Application for Registration as a Deferred Profit Sharing Plan				Yes
T2217, Application for Registration as a Registered Investment				Yes
T244, Registered Pension Plan Annual Information Return	Yes	Yes		Yes
T3F, Investments Prescribed to be Qualified Information Return				Yes
T510, Application to Register a Pension Plan				Yes
T550, Application for Registration of RSP’s, ESP’s or RIF’s Under Section 146, 146.1 and 146.3 of the Income Tax Act	Yes		Yes	Yes
T920, Application to Amend a Registered Pension Plan				Yes

Help

• Hours when e-filing is available
• Assistance creating an XML files
• Contact the Registered Plans Directorate

Date modified:

2017-04-27