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Rejected, result: 110-C


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The client arrived in Canada in May 2023.

In the CRA Questions field, I note that the client is completing the TAX Return 2023 for the first time.

In the Immigrant field, enter the date of arrival.

Client submits tax return to CRA for the first time. But Efile rejected the result 110-C: “The CRA was unable to process your return. Our records indicate your client is not filing an income tax return with the CRA for the first time.” 

What could be the problem?





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Hello Lna,

We have no record of this error from the CRA.

Please contact the CRA

1-800-959-8281 for inquiries related to individuals.

 Telephone numbers – Canada Revenue Agency / CRA wait times:


OR mail the tax return

In Tab 4, at the bottom of the screen, select the PDF Icons :

[PDF] Federal Print

[PDF] Quebec Print <- - - - IF in Quebec

FYI – for the entire tax return:

[PDF] Download PDF



Then depending on your PDF reader, eg. Adobe Acrobat, Microsoft EDGE; you can save to:

*desktop, downloads, file directory

*external device such as CD, external hard drive, USB key


~~~~~~~For the Tax Return Instructions~~~~~~~~~~~~~~~~

>>Tax Return (tab 4)

T1 comparative summary

TP1 comparative summary

Assembly instructions p1  <- - - HERE

Assembly instructions p2

You only need to send to CRA those pages with [CRA] printed on the top left hand corner.


CRA - Address:




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  • 3 weeks later...

Hello Volunteer54,

Please contact the CRA at 1-800-959-8281 

The error may be similar to this error with the resolution as per CVITP :
Newcomers and Err 110-B: Two of our regions have let us know that this is a huge issue for the newcomer groups. Individuals who only just arrived and filing for the first time are getting the ‘You already filed’ Rejection. Removing the filing for the first time but keeping the Immigration date seems to allow it through.
>> The rejection response  “You already filed”  Is coming from CRA’s web service … 

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