On August 25, 2020 CRA announced extended temporary measures in respect of electronic signatures for the T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return, and the T183CORP, Information Return for Corporations Filing Electronically.
Further to their message dated March 18, 2020, CRA will continue to recognize a Form T183 or T183CORP that contains an electronic signature as having met the signature requirements of the Income Tax Act as a temporary administrative measure for the remainder of the filing season. Electronic filers are reminded that they are responsible for verifying the identity of the taxpayer.
The electronic signature will generally need to be provided in one of the following ways:
It may be provided if the taxpayer sends the information return, including the electronic signature using the electronic address most recently provided by the taxpayer to the electronic filer;
It may be provided in person by the taxpayer, in the presence of the electronic filer. e.g. using a stylus or finger on a tablet; or
It may be provided through an access controlled, secured electronic location such as a secure website, that is accessible to the taxpayer only because the location of the secure website has been made known to the taxpayer and access has been granted by the filer.
These provisions will remain in place for the remainder of the current filing season.