Filing a Paper Tax Return in Canada 2025

While most Canadians now file electronically through NETFILE, paper tax returns remain a valid option. Some filers are required to use paper — such as those filing their very first return, non-residents in certain situations, or those with unusual circumstances that NETFILE cannot accommodate. This guide walks through the paper filing process for the 2024 tax year.

Step 1: Get the T1 Income Tax Package

The T1 General is Canada's individual income tax return form. For a paper return, you need the income tax package for your province or territory of residence on December 31, 2024. You can get it in several ways:

• Download from canada.ca — search "T1 income tax package" and download the PDF for your province
• Order online — the CRA will mail you a printed package (allow several weeks)
• Pick up at a post office or Service Canada Centre — packages are distributed to many locations in late January/February
• Your local library — many public libraries stock tax packages during tax season

Step 2: Gather All Your Documents

Before starting your return, collect all the documents you need:

• T4 slips (employment income)
• T5 slips (investment income)
• T4A, T4E, T3 and other income slips
• RRSP contribution receipts
• Medical expense receipts
• Charitable donation receipts
• Your previous year's Notice of Assessment (for RRSP room and other carry-forwards)
• Any other receipts for deductions you plan to claim

Step 3: Complete the Return

The T1 package includes the main T1 General form plus provincial schedules. Complete each section carefully:

1. Identification — name, SIN, address, marital status, date of birth
2. Income — enter amounts from each slip on the corresponding lines
3. Deductions — RRSP, union dues, child care, moving expenses, etc.
4. Non-refundable tax credits — Schedule 1 for federal credits; provincial schedule for provincial credits
5. Refund or balance owing — the final calculation shows what you owe or are owed

Use a pencil first, then go over in pen once you are sure everything is correct. Check all arithmetic carefully — errors are a common cause of reassessments.

Step 4: Sign and Assemble Your Return

Sign and date the T1 return. Include copies of all T4s, T5s, and other slips. You do not need to include most receipts (medical, charitable, etc.) unless the CRA specifically requests them — but keep originals for at least 6 years. Do not use staples on your slips; paper clips are preferred.

Step 5: Mail to the Correct Tax Centre

Mail your return to your provincial tax centre. The correct address is printed in your T1 package. Common tax centres include:

Use registered mail if you want proof of mailing. Keep a photocopy of your complete return before mailing.

What Happens After You Mail

The CRA will process your return and mail a Notice of Assessment (NOA) to your address. For paper returns, processing typically takes 6–8 weeks during peak season (March–May) and 4–6 weeks at other times. If you have direct deposit set up with the CRA, your refund will be deposited even for a paper return — only the processing time is longer.