The Canada Revenue Agency (CRA) has informed us that it is currently investigating the following EFILE errors, which are triggered unnecessarily.
An Allowable Business Investment Loss (ABIL) is claimed at line 21700 and the disposition occurred before June 25, 2024, such that line 21698 has an amount but nothing at line 21699. The CRA has informed us that a system correction will be implemented on April 14, 2025.
Capital gains on Schedule 3 which come all, or mostly, from a reserve declared on form T2017 on a disposition in a prior year. The CRA is working on this but is unable to provide a date for a system correction.
This occurs when the Québec Pension Plan (QPP) was paid for a resident of a province other than Québec, or the Canada Pension Plan (CPP) was paid for a resident of Québec, and the employment income is less than $3,500. The CRA is working on this but is unable to provide a date for a system correction.
The only income amount on the return is entered at line 12905, taxable First Home Savings Account (FHSA) income. The CRA is working on this but is unable to provide a date for a system correction.
Due to rounding, Schedule 3 lines 17599 and 17600 add up to a total that exceeds the amount on line 68140 of form T936. The CRA has informed us that system adjustments were implemented on April 7, 2025, and are monitoring in case further adjustments are needed.
The client opened their first FHSA in the year and other entries are present on Schedule 15. The CRA is working on this but is unable to provide a date for a system correction.
The CRA is investigating issues with these error messages but has not yet determined if a correction is needed.
We will update this article as we receive more information from the CRA.