Hi Debbie,
Thank you for your input. I’ve been following this topic closely for the past 15 years. There appears to have been some movement on this topic in the past few years.
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Scans and images of hand written signatures are now allowable for T183 and T1013. We no longer have to retain the paper copy.
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Receipt of signature on paper via a scanned document or image is acceptable.
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Creation of a signature by hand using a pen on paper has been augmented by an the acceptance of a hand drawn signature on a touch surface using a stylus / e-pen appears to be acceptable but not specifically defined.
Hand written signatures on a touch surface using a Stylus or or an e-pen is acceptable for T183.
Digital Signatures prohibited by CRA for T183, T1013, and others.
“Electronic or digital signatures that are obtained through the use of signature software, as well as the use of signature labels or stamps, are not acceptable on Form T183.”
RETENTION - Both Taxpayer and Tax Preparer must maintain a copy for 6 full years.
"Retention of documents
As required by subsection 150.1(4) of the Income Tax Act, both you and your client have to keep a copy of the completed signed Form T183. Instruct your client not to submit the form unless we ask for it. Keep your copy in a secure location.
Form T183 must be kept for at least six years following the date that the return was electronically filed. Written permission is required for you or your client to destroy Form T183 before the six-year period is up. For more information, see Information Circular IC78–10R5, Books and Records Retention/Disposal."
ACCEPTABLE FORMATS - paper, pdf, accessible and readable electronic formats, microfiche, microfilm, and electronic imaging formats.
What is an acceptable format?
The Canada Revenue Agency (CRA) accepts records that are produced and kept in:
- paper format
- paper format, and later converted to and stored in an accessible and readable electronic format
- an accessible and readable electronic format
Records and supporting documents originally produced in paper format
You have to keep these items in paper format, unless they are saved in acceptable microfiche, microfilm, or electronic image formats.
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You can also see the Canadian General Standards Board (CGSB) publication at CAN/CGSB 72.34, Electronic Records as Documentary Evidence.
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EXCLUDED SIGNATURE TYPES
e-Signature is prohibited on CRA T183
What is an e-Signature?
An electronic signature , or e-signature , refers to data in electronic form, which is logically associated with other data in electronic form and which is used by the signatory to sign.
Digital Signatures are prohibited on by CRA on T183.
What is a Digital Signature?
Electronic signatures are a legal concept distinct from digital signatures, a cryptographic mechanism often used to implement electronic signatures. While an electronic signature can be as simple as a name entered in an electronic document, digital signatures are increasingly used in e-commerce and in regulatory filings to implement electronic signatures in a cryptographically protected way. Standardization agencies like NIST or ETSI provide standards for their implementation (e.g., NIST-DSS, XAdES or PAdES).[4][6] The concept itself is not new, with common law jurisdictions having recognized telegraph signatures as far back as the mid-19th century and faxed signatures since the 1980s.