In October 2006, the Canada Revenue Agency (CRA) will introduce two-dimensional
(2D) bar codes for T2 returns, which will be used to process computer-generated
paper returns filed by corporations. The 2D bar code technology is presently
being used for T1 Individual returns and has proven to be highly effective.
With the 2D bar code technology, when the tax return is printed for submission
to the CRA, the certified tax preparation software will automatically generate
2D bar codes and print them on the first page(s) of the T2 Return and Schedule
Information (T2 RSI). These bar codes will contain the identification and
financial data necessary to assess the return.