Filing a paper tax return

You may be looking for:

• Filing a return with certified tax software

You should determine if you need to file your income tax return using a paper return.

Most people can complete their return using certified tax software and send electronically using the NETFILE service. If you cannot use NETFILE, you can print and mail your completed return.

Paper returns are usually processed within 12 weeks.

Steps

1. Getting your tax package

   Starting with the 2025 tax year, the Canada Revenue Agency (CRA) will no longer automatically mail the income tax package to certain individuals. You can request a tax package by mail.

   Some federal and provincial or territorial schedules have also been removed from the mailed tax package.

   1. How to get the package

      • T1 income tax package (Open in a new tab)

      The tax package includes the tax return and forms you may need to file a paper return.

   2. What to complete

      In the tax package, complete:

      • Federal Income Tax and Benefit Return
      • Form 428 for your province or territory (except Quebec)
      • Federal and provincial or territorial schedules that apply to you

2. Complete your return

   1. Enter personal information

      Fill in your name, address, and Social Insurance Number (SIN) or other tax number.

   2. Report income

      Use your tax slips to report all income, including:

      • Employment and self-employment income
      • Foreign and investment income
      • Income from assets
      • Tips and other earnings

      Check if all information is included

      You should receive most tax slips by the end of February.

      If a tax slip is missing, contact the issuer of the slip for a copy.

   3. Claim deductions, credits, and expenses

      Claim eligible deductions, credits, and expenses to reduce the amount of tax you owe.

   4. Review your return

      Make sure all information is true, accurate, and complete.

      If needed, you can update some of your personal information on your tax return, including your:

      • Email address
      • Marital status
      • Language of correspondence
      
      
      If you are filing multiple returns

      Use a separate envelope for each person.

      If you are filing current-year and late returns together for one person, use one envelope.

      If you are transferring a refund to an instalment account

      Attach a note to your return to transfer your refund to your instalment account.

      For more information, refer to Required tax instalments for individuals.

3. Send your return

   The only way you can send your paper return to the CRA is by mail.

   Determine your tax centre to know where to mail your return.

4. After you file

   There are 3 possible outcomes from your tax return:

   • Get a refund
   • Have a balance owing
   • Have no refund or balance owing

   The CRA will send you a notice of assessment (NOA) with the outcome of your tax return. Your NOA and any refund are usually processed within 12 weeks.