In 2013-0487871I7, the CRA rulings directorate advised a local CRA office that certain tax elections filed with the taxpayer’s original tax return should not be considered as late-filed, even though the tax return itself was late-filed. Various provisions require the filing of tax elections: some must be filed with a tax return; others must be filed by the “filing-due date” (the latter defined in s. 248(1) as the day the return is due to be filed). The CRA confirmed that where an election must simply be filed in a return, such election should not be considered late-filed provided the election is in fact filed with the original return. And this is so even if the original return is late-filed (Hayes v. The Queen, 2005 D.T.C. 5373 (FCA)). Conversely, if such election is not filed with the original return, the election would be considered as late-filed. The CRA observed that it may not be possible to make certain elections in an electronically filed return. In this event, administrative relief should be considered.