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• What do you include with your return and what records do you keep?
• What if you are missing information?

Gather all the documents needed to complete your return. This includes your information slips (such as T3, T4, T4A, NR4, and T5 slips) and receipts for any deductions or credits you plan to claim. As you complete your return, when you come to a line that applies to you, you can look it up in this guide, or see the back of your information slips for more instructions. For more information, see "What do you include with your return and what records do you keep?".

Mail or deliver your return in the envelope contained in this guide. Use your mail-in label if you have one, and make note of the address for future reference. If you are preparing other people's returns, mail or deliver each person's return in a separate envelope. However, if you are filing returns for more than one year for the same person, put them all in one envelope.

Note
If you have a farming business and you are participating in the Canadian Agricultural Income Stabilization Program (CAIS Program), use the envelope contained in guide RC4060, Farming Income and CAIS Program, or guide RC4408, Farming Income and the Harmonized CAIS Program.

What do you include with your return and what records do you keep?

Include one copy of each of your information slips with your return. Make sure you attach to your return your Schedule 1. The explanations in the guide and the return, schedules, or forms will tell you when to attach other supporting documents, such as certificates, forms, schedules, or official receipts.

If a tax professional will be preparing or sending us your return, show him or her your label sheet and all of your supporting documents, such as your information slips, receipts, Notice of Assessment from last year, and instalment payments summary (on Form INNS1 or Form INNS2).

If you make a claim without the required receipt, certificate, schedule, or form, we may disallow your claim. It could also delay the processing of your return.

Even if you do not have to attach certain supporting documents to your return, keep them in case we select your return for review. You should keep your supporting documents for six years.

You should also keep a copy of your return for 2005, the related Notice of Assessment, and any Notice of Reassessment. These can help you complete your return for 2006. For example, your notice for 2005 will tell you:

• your RRSP deduction limit for 2006;
• your unused RRSP contributions for 2006;
• your capital and non-capital loss balances; and
• your tuition and education amounts carry-forward balance (see line 323).

Non-residents and non-residents electing under section 217 – You also need to include a completed Schedule A, Statement of World Income and Schedule B, Allowable Amount of Non-Refundable Tax Credits. If you are filing under section 217, you also need to include Schedule C, Electing Under Section 217 of the Income Tax Act.

What if you are missing information?

If you have to file a return for 2005, make sure you file it on time even if some slips or receipts are missing. Refer to the section, Do you have to file a return? and What date is your return for 2005 due?. If you know that you will not be able to get a slip by the due date, attach to your return a note stating the payer's name and address, the type of income involved, and what you are doing to get the slip. To calculate the income to report, and any related deductions and credits you can claim for the year, use any stubs you may have and attach them to your return.

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