

Quick Answer
A Web Access Code (WAC) is an eight-character code the Canada Revenue Agency (CRA) requires to electronically file a T2 corporate income tax return through Corporation Internet Filing. As of 2026, you can generate a new WAC in minutes using CRA's self-service online tool — no phone call to CRA required. To generate one, you need your corporation's Business Number (nine digits), the RC program account suffix (RC0001 for most corporations), and either the exact net income from your most recently assessed T2 or a confirmation that no T2 has yet been assessed. The code is then entered into your T2 tax software (TaxCycle, UFile T2, TurboTax Business, and others) to submit the return. If you have a tax preparer with EFILE credentials, you generally do not need a WAC.
Why Every T2 Filer Is Suddenly Searching for a Web Access Code
If you are sitting in front of your T2 tax software staring at a field asking for a Web Access Code, you are in good company. The vast majority of Canadian corporations now file their T2 corporate income tax returns electronically, and CRA's long phone wait times to request a WAC used to be a serious bottleneck during peak filing season.
In 2026, CRA finally rolled out a self-serve online tool that generates a Web Access Code in minutes. This article walks you through exactly how to use it, how a WAC differs from an EFILE number, what to do when your code is rejected, and when you are better off handing the file to an accountant.
What a Web Access Code Actually Is (in Plain English)
A Web Access Code is an eight-character alphanumeric code the Canada Revenue Agency generates for a specific corporation and a specific tax year. It is CRA's way of confirming that whoever is submitting a T2 return electronically is authorised to transmit that particular corporation's information.
The WAC works alongside two things you already have:
- →Your corporation's nine-digit Business Number (BN) — the identifier CRA assigned when your corporation was registered.
- →The RC program account suffix — for most Canadian corporations this is RC0001, which identifies the corporate income tax account.
- →Your most recent Notice of Assessment (or Articles of Incorporation if this is a first-time filing).
The WAC itself unlocks CRA's Corporation Internet Filing (CIF) system — the technical platform that receives electronic T2 returns. For broader context on CRA business accounts, see our practical guide to CRA My Business Account.
Quick Start: Pick Your Path
Three readers typically land on this article. Jump to the section that matches your situation.
You need a WAC. Jump to the step-by-step section below.
You can use a WAC per corporation, or apply for EFILE credentials if you file multiple returns.
You already have an EFILE number. You do not need a WAC — EFILE handles authentication.
See the comparison table in the next section — or review our tax filing services.
WAC vs EFILE Number: Which One Do You Actually Need?
The confusion arises because both are CRA credentials used to electronically submit T2 returns. They serve different users: a WAC is tied to one corporation for one filing, while EFILE is a long-term credential issued to a registered tax preparer who files on behalf of many clients. For related context on Canadian corporate tax, see Canada's corporate tax rates explained.
| Attribute | WAC (Web Access Code) | EFILE Number |
|---|---|---|
| Who it is for | The corporation itself (self-filing) | Registered tax preparers and accounting firms |
| Issued by | CRA — self-serve online or by phone | CRA — after suitability screening |
| Cost | Free | Free |
| Validity | Tied to a specific tax year filing | Renewed annually with CRA |
| Submission limit per code | Typically for that single corporation return | Multiple client returns across many corporations |
| How to obtain | CRA self-serve WAC tool on canada.ca | EFILE Online application + yearly renewal |
Step-by-Step: How to Get Your T2 Web Access Code Online
The entire process typically takes under five minutes once you have your documents ready. Here is the full sequence:
- 1Gather your Business Number and RC accountPull out a prior CRA notice or your Business Number confirmation letter. Confirm your nine-digit BN and the RC program account suffix (usually RC0001 for the corporate income tax account).
- 2Locate your prior-year T2 net incomeFind the exact net income figure from your most recently assessed T2 return — this appears on your Notice of Assessment. If this is your corporation's first-ever T2, you will instead confirm no return has yet been assessed.
- 3Navigate to CRA's self-serve WAC pageGo to canada.ca and search for "Corporation Internet Filing Web Access Code". The self-serve tool sits on the main Corporation Internet Filing page.
- 4Enter your corporation detailsEnter your Business Number, RC account suffix, legal corporation name exactly as CRA has it on file, and the prior-year net income (or first-filer confirmation).
- 5Receive your eight-character codeCRA displays the WAC on-screen immediately. Copy it exactly — the code is case-sensitive. We recommend screenshotting it as a backup.
- 6Paste the WAC into your T2 softwareIn TaxCycle, UFile T2, TurboTax Business, or your preferred T2 software, locate the Web Access Code field during the electronic filing step. Paste the code and transmit.
- 7Confirm the submission on CRA's acknowledgement screenCRA's system returns a confirmation number within seconds. Save it — this is proof of filing. For the applicable 2026 deadlines, see our guide on the T2 corporate tax return deadline for 2026.
What to Do If Your WAC Isn't Working
If CRA rejects your submission or the self-serve tool refuses to generate a code, the issue is almost always one of five things. Work through them in order:
- →BN or RC suffix mismatch. Confirm the nine-digit Business Number and the RC program account suffix against a recent CRA notice. A single transposed digit will fail.
- →Wrong prior-year net income. Use the figure from the Notice of Assessment, not from your financial statements — CRA's number may differ after reassessment.
- →Legal name does not match CRA records. Enter the name exactly as registered, including Inc., Ltd., or Corp. designations.
- →Code expired or already used. WACs are typically single-use for one filing. Generate a fresh code if you need to re-transmit.
- →T2 software formatting issue. Rare, but a stray space when pasting the code can cause rejection. Delete the field and retype the eight characters manually.
If none of these resolve the issue, call CRA Business Enquiries directly. For broader protection of your CRA account, review our notes on CRA account security and identity theft prevention.
Common Mistakes That Delay Your T2 Filing
Even experienced owner-managers trip on the same handful of errors. Avoid these to keep your filing on track:
- →Waiting until the filing deadline to request the WAC. Generate it well in advance — days or weeks before you plan to transmit, not the night before.
- →Using the wrong RC program account. Corporations often have multiple CRA accounts (RT for HST, RP for payroll). The T2 belongs to the RC account only.
- →Confusing EFILE with WAC. If your accountant is filing, you do not need a code. Clarify who is pressing submit before you spend time on the WAC tool.
- →Reusing last year's WAC. Each code is generally tied to one tax year. Fresh year, fresh code.
- →Submitting a paper T2 unnecessarily. Most Canadian corporations are now required to file electronically — paper filing may trigger penalties.
- →Forgetting about Quebec and Alberta separately. The federal T2 is only part of the story. Quebec corporations also file a CO-17 with Revenu Québec; Alberta corporations file an AT1 with Alberta Tax and Revenue Administration.
- →Ignoring the earlier balance-due date. Tax owing is due 2 or 3 months after year-end — well before the 6-month filing deadline. See our new CRA compliance regulations brief for context.
Frequently Asked Questions
Do I really need a Web Access Code to file my T2 return?
Where exactly on the CRA website do I generate a new WAC?
What is the difference between a Web Access Code and an EFILE number?
Can I use last year's Web Access Code for this year's T2 filing?
What do I enter if my corporation is filing its very first T2?
Why does CRA keep rejecting my Web Access Code?
Is my accountant allowed to request a WAC on my behalf?
How long is a CRA Web Access Code valid once I generate it?
When to Let an Accountant Handle Your T2 Filing
The self-serve WAC tool makes it easier than ever to file a simple T2 yourself. But a T2 is not just a form — it is a strategic document that drives tax owing, loss carryforwards, dividend planning, and capital dividend account tracking for years to come. If your file involves cross-border income, SR&ED claims, inter-company transactions, open CRA correspondence, or a holding company structure, the few hundred dollars saved on DIY filing can cost multiples of that in missed planning opportunities.
Want a Second Pair of Eyes on Your T2?
ClearWealth Accounting Advisors files, reviews, and plans corporate tax returns for Ontario SMEs every day. If you want certainty before you transmit, book a consultation.
Book a ConsultationSources & References
- •Canada Revenue Agency — Corporation Internet Filing: canada.ca/corporation-internet-filing
- •Canada Revenue Agency — T2 Corporation Income Tax Return guidance: canada.ca/t2-corporation-income-tax-return
- •Canada Revenue Agency — EFILE for electronic filers: canada.ca/efile-electronic-filers
- •Income Tax Act (Canada) — corporate filing obligations under section 150
