5000-G

Getting started

Gather all the documents needed to complete your return. This includes your information slips (such as T3, T4, T4A, and T5 slips) and receipts for any deductions or credits you plan to claim. You can file a paper return, or you can file electronically (see the next section). No matter how you file your return, see "What do you include with your return and what records do you keep?".

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. If you are filing a paper return, mail or deliver it in the envelope contained in the forms book. 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.

Note
If you have a farming business and you are participating in the net income stabilization account (NISA) program, use the envelope contained in the Farming Income and NISA guide.

Filing electronically

Your EFILE service provider can complete and file your return for you, or you can complete your return yourself for an EFILE service provider who files client-prepared returns.

If you complete your return using computer software, this fast, secure system lets you file it over the Internet. Visit www.netfile.gc.ca for more information. If you do not have an access code (see the section called
"Access codes for electronic services") call 1-800-714-7257 to get one.

You may be able to file your return by telephone for free. To find out, visit www.ccra.gc.ca/telefile or call 1-800-959-8281. If you do not have an access code (see the section called "Access codes for electronic services") call 1-800-714-7257 to get one.

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

If you are filing a paper return, include one copy of each of your information slips. Make sure you attach your Schedule 1 and, if you are not a resident of Quebec, your Form 428. Your return, the guide explanations, the forms, or the schedules 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, or if you are filing your return electronically (see the section called "Filing electronically") keep them in case we select your return for review. Generally, you should keep your supporting documents for six years.

You should also keep a copy of your return for 2002, the related Notice of Assessment, and any Notice of Reassessment. These can help you complete your return for 2003. For example, your notice for 2002 will tell you:

• your RRSP deduction limit for 2003;
• your unused RRSP contributions for 2003;
• your capital and non-capital loss balances; and
• your tuition and education amounts carry-forward balance
  (see line 323).

What if you are missing information?

If you have to file a return for 2002, as explained in the section called
"Do you have to file a return?", make sure you file it on time
(see the section called "What date is your return for 2002 due?") even if some slips or receipts are missing. If you know that you will not be able to get a slip by the due date, attach to your paper 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, use any stubs you may have and attach them to your paper return. If you are filing electronically
(see the section called "Filing electronically") keep all of your documents in case we ask to see them.