COVID-19: Managing the tax return filing and e-filing process

As part of their efforts to respond to the COVID-19 pandemic, many countries are introducing temporary relief measures to help individuals and organizations manage tax return filing and payment of taxes due. The Canadian and US governments have extended their 2019 tax return filing and/or payment deadlines for individuals. Throughout this period, they’ve also been providing ongoing updates on filing alternatives and tax return processing.

The following information will help you navigate the alternatives for completing the Canadian and/or US personal income tax filing process for your PwC-prepared income tax return.

Extended Canadian/US filing and payment deadlines for individual returns

Canada
  • Extended T1 filing deadline to June 1, 2020 (including Quebec TP-1)
    (Includes related forms/elections normally due April 30)
  • Extended payment deadline to September 30, 2020
    (Includes 2020 Q1 and Q2 instalment payments)
US federal
  • Extended 1040/1040NR filing and payment deadline to July 15, 2020
  • Further extension available to October 15, 2020, using Form 4868
US state and local
  • States have followed the Internal Revenue Service extended deadline of July 15, 2020
  • Additional extensions may be available, specific to each tax jurisdiction

Canadian/US returns disqualified from electronic filing

A number of Canadian and US federal, state and local income tax returns don’t meet the tax authorities' eligibility criteria for electronic filing. These returns must be printed, signed and mailed to the appropriate tax service office. Every return prepared by PwC’s global mobility services team includes a detailed instruction page providing the information needed to complete the filing process.  

If you don’t currently have access to a printer, consider the extended filing and payment deadlines and look for the next opportunity to print your returns. If you expect to have significant ongoing challenges managing the filing process, please reach out to your PwC tax contact.

Note: Both Canadian and US tax authorities have said they have reduced capacity to process paper-filed returns. Where tax service offices are closed, tax authorities will hold the returns and process them when their locations reopen. We strongly recommend using registered mail to send tax documents so you can retain proof of timely filing and delivery. Use of private delivery services isn’t recommended as delivery may be rejected for tax services offices that are closed, with the documents being returned to you.

Canadian/US returns eligible for electronic filing

Most full-year resident returns and many part-year resident returns are eligible for electronic filing. Recognizing that taxpayers will experience challenges with printing and signing documents, government authorities have indicated they’ll accept electronic signatures in certain situations. This is a temporary administrative measure that may be cancelled or amended at a later date. Below, we summarize potential alternative methods for electronically filing your tax returns.

Canadian individual tax returns

The alternatives below apply to the Canadian electronic filing consent forms, which may include the following:

  • Form T183: Information Return for Electronic Filing of an Individual’s Income Tax Return
  • Authorization/cancellation request
  • Form TP-1000: Internet Filing of Personal Income Tax Returns-Statement and Authorization by Individuals (for Quebec tax return filers)
  • MR-69: Authorization to Communicate Information or Power of Attorney (for Quebec filers)

Option 1: myMobility electronic consent

  • Log into myMobility (desktop or Android/iOS app) and look for the Canadian tax return notification in the middle of the screen.
  • Click on the download button to obtain a copy of your completed Canadian returns. If you have a Quebec filing requirement, the federal and Quebec returns will be included in the same document.
  • Once you have reviewed the returns, confirm that you agree to PwC filing them as prepared by clicking the consent button in myMobility.
  • After completing the consent process in myMobility, you don’t need to sign and return any pages to PwC. It’s important to review the tax return filing instructions for any pages that need to be signed and mailed to the tax authorities.
  • Note: If PwC has also prepared a Canadian return for your spouse/partner, his/her separate consent is required. Follow the filing instructions on your spouse/partner’s return, and reach out to your PwC tax contact if you have any questions.

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Option 2: Print and sign e-file consent

  • Download your completed returns from myMobility.

  • If you have access to a printer, print the e-file consent pages from your returns. If you don’t currently have access to a printer, use one of the alternate filing processes listed here or look for the next opportunity to print your returns prior to the filing deadline.

  • Sign and date in the spaces provided.

  • Use the myMobility Android/iOS app to securely scan and return the signed pages to PwC Canada. Alternatively, use a desktop scanner or a mobile device to scan the pages and upload them to your tax contact within myMobility.

  • Print, sign and mail any other documents directly to the tax authorities if stated on the filing instructions.

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Option 3: Electronic signature

  • Download your completed returns from myMobility.
  • Apply an electronic signature to the consent pages as stated on the filing instructions. This can be done by applying a signature stamp with a PDF editor or using your finger or stylus to create your signature in a document editing app.
  • Upload the signed pages to PwC Canada using myMobility.
  • Print, sign and mail any other documents directly to the tax authorities if stated on the filing instructions.

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US individual tax return(s)

The alternatives below apply to the United States electronic filing consent forms, which may include the following:

  • Form 8879: IRS e-file Signature Authorization
  • Form 8879SO: e-file Signature Authorization for state purposes
  • FinCEN 114a: Record of Authorization to Electronically File FBARs

Option 1: myMobility eSign

  • Log into myMobility (desktop or Android/iOS app) and look for the US tax return notification in the middle of the screen.
  • Click on the download button to obtain a copy of your completed US returns. If you have state filing requirements, the federal and state returns will be included in the same document.
  • Once you have reviewed the returns, confirm that you agree to PwC filing them as prepared by clicking the consent button in myMobility.
  • You will be redirected to complete an identity verification process via eSign. Answer the questions when prompted to complete the verification.
  • If the verification process can’t be completed, see one of the remaining filing alternatives listed below.
  • If the verification process has been completed successfully, you don’t need to sign and return any pages to PwC. It’s important to review the tax return filing instructions for any returns that need to be signed and mailed to the tax authorities.

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Option 2: Print and sign e-file consent

  • Download your completed returns from myMobility.
  • If you have access to a printer, print the e-file consent pages from your returns. If you don’t currently have access to a printer, use one of the alternate filing processes listed here or look for the next opportunity to print your returns prior to the filing deadline.
  • Sign and date in the spaces provided.
  • Use the myMobility Android/iOS app to securely scan and return the signed pages to PwC Canada. Alternatively, use a desktop scanner or a mobile device to scan the pages and upload them to your tax contact within myMobility.
  • Print, sign and mail any other returns directly to the tax authorities if stated on the filing instructions.

View more

Option 3: Electronic signature

  • Download your completed returns from myMobility.
  • Apply an electronic signature to the consent pages as stated on the filing instructions. This can be done by applying a signature stamp with a PDF editor or using your finger or stylus to create your signature in a document editing app.
  • Upload the signed pages to PwC Canada using myMobility.
  • Print, sign and mail any other returns directly to the tax authorities if stated on the filing instructions.

View more

We’ll continue to update you on any new laws, regulations or communications that may impact your tax return filings. Please reach out to your PwC tax representative if you have any questions about completing the tax return filing process and alternative options to paper filing or electronically filing your return.

Contact us

Kim White, CPA, CA

Kim White, CPA, CA

Partner, National Global Mobility Services Leader, PwC Canada

Tel: +1 416 869 2662

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