On this page…

• Filing a paper return
• Filing electronically
• 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, 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. You can file a paper return, or you can file electronically (see below). No matter how you file your return, see "What do you include with your return and what records do you keep?" below.

Filing a paper return

Mail or deliver your return 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. However, if you are filing returns for more than one year for the same person, put them all in one envelope.

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 "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 "Access codes for electronic services"), call 1-800-714-7257 to get one. Once you have your access code, call our toll-free number 1-800-959-1110 to file your return.

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 to your return your Schedule 1 and your provincial or territorial Form 428 (unless you are a resident of Quebec on December 31, 2003). 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, or if you are filing your return electronically (see earlier on this page), 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 2003, the related Notice of Assessment, and any Notice of Reassessment. These can help you complete your return for 2004. For example, your notice for 2003 will tell you:

• your RRSP deduction limit for 2004;
• your unused RRSP contributions for 2004;
• 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 2003, as explained "General information" page, make sure you file it on time (see "What date is your return for 2003 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 earlier on this page), keep all of your documents in case we ask to see them.

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