If you are filing an older Canadian tax return and see CRA NETFILE error code 92124 or error code 84, do not worry. This is a common issue and it is easy to fix, especially if you are using CloudTax.
This guide explains what these error codes mean, why they happen, and exactly how to resolve them so you can file successfully.
What Is Error Code 92124?
Error code 92124 appears when:
You claimed a CPP or QPP overpayment on line 44800
Your return is being filed more than four years after the end of the tax year
CRA rules do not allow CPP or QPP overpayment refunds to be claimed electronically after this time limit.
CRA message summary: You claimed a CPP or QPP overpayment on line 44800, but your return was not filed within four years after the end of the tax year. Please delete the entry or file a paper return.
What Is Error Code 84?
Error code 84 appears when:
You claimed an Employment Insurance (EI) overpayment on line 45000
Your return is being filed more than three years after the end of the tax year
CRA does not allow EI overpayment refunds beyond this window through NETFILE.
CRA message summary: You claimed an EI overpayment on line 45000, but your return was not filed within three years. Please delete the entry or file a paper return.
Why Does CRA Block These Claims?
Under section 164(1) of the Income Tax Act, refunds for overpayments are limited by time:
EI overpayments: must be claimed within 3 years
CPP or QPP overpayments: must be claimed within 4 years
Once these deadlines pass:
CRA’s system automatically blocks the claim
NETFILE will reject the return
Even paper filing may still result in the refund being denied
How to Fix This on CloudTax (Step by Step)
This sounds complicated, but it is very easy on CloudTax.
Step 1: Find the Overpayment Amount
Go to the REVIEW tab at the top
Click Your Review from the left menu
Scroll to Refund or Balance Owing
Under Total Payable, look for:
CPP overpayment, or
Employment Insurance overpayment
Write down the amount shown
Step 2: Update Your T4 Slip
Now adjust your T4 slip to remove the overpayment claim.
If it is a CPP overpayment (Error Code 92124):
Go to your T4 slip
Find Box 16 – Canada Pension Plan contributions
Subtract the CPP overpayment amount
Example:
Box 16 shows $3,000
CPP overpayment is $40
New Box 16 amount = $2,960
If it is an EI overpayment (Error Code 84):
Go to your T4 slip
Find Box 18 – Employment Insurance contributions
Subtract the EI overpayment amount
Example:
Box 18 shows $1,000
EI overpayment is $25
New Box 18 amount = $975
Important: Save Your Changes
After making any changes on CloudTax: Make sure to click NEXT at the bottom of each page.
CloudTax only saves your updates when you move forward using the Next button. If you leave the page or go back without clicking Next, your changes may not be saved and the CRA error may still appear.
Best practice:
Update the T4 box (CPP or EI)
Click Next
Return to the Review tab and confirm the overpayment line is gone
Important Things to Keep in Mind
You only need to do this for older tax years where CRA shows the error
Sometimes both CPP and EI overpayments exist, so check for both
This does not change your actual tax payable, it simply removes a refund CRA no longer allows electronically
Final Thoughts
CRA NETFILE error codes 92124 and 84 are not mistakes in your tax return. They are timing rules enforced by CRA’s system. CloudTax makes it simple to identify the issue, apply the correct fix, and file successfully without delays.
If you are still having trouble, our team of experts will be happy to make this change for you and ensure your return is filed correctly. Please email us at [email protected] and we’ll take care of it.