Using electronic signatures

For further information on discounting requirements, see Information for discounters.

Applying electronic signatures to forms

In order for the CRA to accept the use of electronic signatures between third parties for these forms, it is expected that identity verification has been performed by the party receiving the signed form. The electronic signature that is incorporated in, attached to or associated with the form must satisfy the following conditions:

1. if the electronic signature is applied to the form in person by the individual, it is applied in the presence of the other party using methods such as a stylus or finger on a tablet; and
2. if the electronic signature is not applied to the form in person by the individual, it is either
   1. applied to the form that is then sent to the other party using the electronic address most recently provided to the other party for that purpose; or
   2. applied to the form that is then sent to the other party through an access controlled, secured electronic location, such as a secure website, that is accessible to the individual only because the other party has made that location known and granted access to the individual.

   Safety and security of personal and tax information

   No matter the option used to obtain an electronic signature, electronic filers must ensure that the method used respects the safety and security of personal and tax information. The CRA highly recommends that when a form is printed or generated from tax software, that the first 5 digits of the SIN be masked. The CRA follows this practice when generating or displaying notices and statements that contain a SIN.

   Electronic signatures in certified tax software

   EFILE certified software may include electronic signature solutions developed in-house or they may contain third party solutions. Electronic filers can also offer signature solutions of their choice that operate or function independently of EFILE software.

   Certain forms require a date-and-time stamp:

   • Year/month/day
   • HH/MM/SS (hour/minute/second)

   The CRA will accept a date-and-time stamp that has been automatically populated by the software or manually entered by the taxpayer or electronic filer.

   Due to the variety of electronic signature solutions available, with each having their own default settings for displaying date and time, electronic filers may need to adjust the document formatting settings within their electronic signature service account to ensure that the date and time are displayed on the electronically signed form.

   Such adjustments to document formatting settings may be needed whether or not the electronic signature solution is integrated into the software or if it operates independently.

   Certificate of completion

   In addition to the electronically signed forms, third party electronic signature services may also provide a certificate of completion for the electronic signature. Electronic filers should also retain this document together with the electronically signed forms should the CRA request them as part of our monitoring programs. Retaining these certificates of completion will be especially important in the event that the electronically signed copy of the forms do not display the timestamp of the electronic signature.