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Flag Canada Revenue
Agency		 Agence du revenu
du Canada		 Protected B
when completed
 
Information Return for Electronic Filing
of Special Elections
 
• Do not send this form to the Canada Revenue Agency (CRA) unless we ask for it. We will not store or return this form.
• This form is applicable to individuals, trusts, corporations and partnerships. However, only individuals, corporations, and partnerships are currently eligible for
electronic filing of the special elections listed in Part 3 below. Trusts will be able to file special elections electronically in the future. For more information,
go to canada.ca/cra-special-elections-and-returns.
• Complete this form to authorize a third party to file electronically on your behalf any of the special elections listed in Part 3 below or an amendment to those
special elections. You must complete a separate Form T2183 (this form) for each special election or amendment. A special election can be filed by a taxpayer
on a voluntary basis to qualify for special tax provisions allowed under the Income Tax Act.
• By completing Part 3 and signing Part 5, you acknowledge that, under the Act, you have to keep all records used to prepare your special election, and provide
this information to us on request.
• Part 4 must be completed by either you or the electronic filer.
• Give the signed original of this form to the electronic filer and keep a copy in your own records for six years.
• The CRA is responsible for ensuring the confidentiality of your electronically filed information only after we have accepted your election.
 
 
Part 1 – Identification
  
 Complete the section that applies to the tax account for which your electronic filer will send a special election. Provide information for only one account.
 Important: Use this part to identify your tax account (as the taxpayer), and not to identify the electronic filer.
 
 A – Individual:
  Social insurance number or
individual tax number
First name		  
Last name		  
       
 
 
 B – Trust:
 
Trust account number
Trust name		  
     
 
 
 C – Corporation (RC):
 
Business number		  
Corporation's name		  
     
 
 
 D – Partnership (RZ):
 
Partnership account number		  
Partnership's name		  
     
 
 
 
Part 2 – Additional information
  
  1. For which tax year are you completing this form? Fill out A) or B) below, not both.
  Year  
  A) For an individual tax account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
 
  Tax Year Month Day Tax Year Month Day  
  B) For a trust, corporation or partnership tax account . . . . year-start year-end  
 
  2. Are you filling out this form for an amended special election? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
 
 
T2183 E (11/2024) (Ce formulaire est disponible en français.) Page 1 of 2 Canada Logo
Protected B when completed
 
 
Part 3 – Declaration
  
 
 Place a check mark next to the name of the form that your electronic filer will send to the CRA on your behalf. You must fill out a separate Form T2183 for
each special election that your electronic filer will send to the CRA.
  Form T2SCH89, Request for Capital Dividend Account Balance Verification
  Form T217, Election or Revocation of an Election to use the Mark-to-Market Method
  Form T1521, Election for a Pertinent Loan or Indebtedness (PLOI) under Subsection 15(2.11)
  Form T2054, Election for a Capital Dividend Under Subsection 83(2)
  Form T2057, Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation
  Form T2058, Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation
  Form T2059, Election on Disposition of Property by a Taxpayer to a Canadian Partnership
  Form T2107, Election for a Disposition of Shares in a Foreign Affiliate
  Form T2123, Dividend Substitution Election Under Subsection 212.3(3)
  Form T2184, Election to Treat an Excess Dividend as a Separate Dividend Under Subsection 184(3)
  Form T2224, Transitional Election Under the Excessive Interest and Financing Expenses Limitation Rules
  Form T2225, Group Ratio Rules Election under subsection 18.21(2) and Fair Value Adjustments Election under subsection 18.21(4)
  Form T2226, Election to Transfer Cumulative Unused Excess Capacity under Subsection 18.2(4)
  Form T2227, Excluded Interest Election Under Subsection 18.2(1)
  Form T2228, Specified Pre-regime Loss Election Under subsection 18.2(1)
  Form T2229, Election to Forgo a Foreign Accrual Property Loss Under Clause 95(2)(f.11)(ii)(E)
  Form T2311, Election for Pertinent Loan or Indebtedness (PLOI) under Subsection 212.3(11)
 
 
Part 4 – Electronic filer identification
  
 The following electronic filer is electronically filing the special election for the taxpayer identified in Part 1.
     
  Name of person or firm   Electronic filer number  
 
 
 
Part 5 – Certification and authorization
  
 You must have signing authority for the individual, trust, corporation or partnership in order to sign this form.
 
I,      ,
  First name   Last name   Position or title  
 
   certify that I have examined the special election, including accompanying schedules, statements, Director's Resolution, or any other relevant documents, and
that the information given on this form is true, correct, and complete.
 
   I authorize the electronic filer identified in Part 4 to electronically file the special election identified in Part 3, including accompanying schedules, statements,
Director's Resolution, or any other relevant documents, on behalf of the taxpayer identified in Part 1. The electronic filer can also modify the originally filed
information in response to any errors that the CRA identifies. This authorization expires when the Minister of National Revenue accepts the special election
as filed.
 
  Signature of taxpayer or authorized individual
 
       
  Signature of taxpayer or authorized individual Telephone number Year Month Day  
 
   
  HH:MM:SS  
 The CRA will accept an electronic signature if it is applied in accordance with the guidance specified by the CRA.
 
 
 
Privacy notice
  
  Personal information (including the SIN) is collected and used to administer or enforce the Income Tax Act and related programs and activities including
administering tax, benefits, audit, compliance, and collection. The information collected may be disclosed to other federal, provincial, territorial, aboriginal or
foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying interest or penalties, or in other
actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal information, and to file a complaint with the
Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information Banks CRA PPU 005, 015 and 047 on
Info Source at canada.ca/cra-info-source.
 
T2183 E (11/2024) Page 2 of 2