Form T746


Just wondering if form T746 gets efiled with the return or if we need to send it in separately.


Technically, the T746 is not transmitted through EFILE as there are no 3 or 4 digit line numbers on the T746 (usually white numbers on black background). The deduction is claimed at line 232 and there is nothing from the details of what is claimed at line 232 that is sent to identify the part that came from the T746.
According to the note at the bottom of the T746, if the contributions were included on a return for a prior year, ask for an adjustment to the return for that year so that CRA adjusts the balance of unused contributions available to claim in a subsequent year.