2022 Federal Income Tax and Benefit Guide – Supporting documents and After you file your return
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When you file a paper return, attach the supporting documents listed in this section. If you make a claim without providing the requested supporting documents, the CRA may disallow the credit or deduction you claimed and this could 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, keep your supporting documents for six years in case the CRA asks to see them later. Also keep a copy of your return and notice of assessment or reassessment.
Attach the following documents to your paper return:
If you are missing an information slip, attach a copy of your final pay stub or statement instead. Keep your original documents. Also, attach a note stating the payer’s name and address, the type of income involved, and what you are doing to get the slip.
- Forms and schedules
Attach your completed forms and schedules as instructed on the return or in the guide
- Line 10400 – Other employment income
Attach a list of your expenses relating to research grants
- Line 11400 – CPP or QPP benefits
Attach a letter from Service Canada showing the amount of the lump-sum benefit payment that you received that applies to previous years unless these amounts are shown on your T4A(P) slip
- Line 11500 – Other pensions and superannuation
Attach a note identifying the type of pension that you received from a foreign country and the country that it came from
- Line 12200 – Net partnership income (limited or non-active partners only)
Attach a copy of the partnership’s financial statement if you did not receive a T5013 slip
- Line 12600 – Rental income
Attach Form T776 or a statement showing your rental income and expenses
- Line 13000 – Other income
Attach a note if one of the following applies:
- You have more than one type of income. Specify each type of income you are reporting
- You are reporting a death benefit (other than Canada Pension Plan or Quebec Pension Plan). State any amount that you received but did not include in your income
- Lines 13499 to 14300 – Self-employment income
Attach a copy of the applicable self-employment form or the partnership's financial statement showing your income and expenses
- Line 20800 – RRSP deduction
Attach your official receipts for all amounts that you contributed to a registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), and specified pension plan (SPP) from March 2, 2022, to March 1, 2023, including those you are not deducting on your 2022 return and those you are designating as Home Buyers’ Plan (HBP) or Lifelong Learning Plan (LLP) repayments
- Line 22400 – Exploration and development expenses
Attach your information slips such as a T101, or T5013. If you do not have these slips, get a statement identifying you as a participant in the venture. The statement has to show your allocation (the number of units you own, the percentage assigned to you, or the ratio of your units to those of the whole partnership), and give the name and address of the fund
- Line 23200 – Other deductions
Attach one of the following:
- A note to specify the deduction you are claiming or to explain it more fully if you are deducting more than one amount
- Form RC4625 or a letter from the registered disability savings plan (RDSP) issuer
- Line 25100 – Limited partnership losses of other years
Attach a statement showing a breakdown of your total losses, the year of each loss, and the amounts claimed in previous years
- Line 25600 – Additional deductions
Attach a note to specify the deduction you are claiming or to explain it more fully if you are deducting more than one amount
- Step 5 – Federal tax
If you are claiming an amount for a non-resident dependant, attach the proof of payment for support showing your name, the amount and date of the payment, and the dependant’s name and address. If you sent the payments to a guardian, the guardian’s name and address must also be on the proof of payment
- Line 31800 – Disability amount transferred from a dependant
Attach a note stating the dependant’s name, social insurance number, and relationship to you, if you are not attaching Form T2201. If you are splitting the unused part of this amount with another person, attach a note to your paper return that includes the name and social insurance number of the other person who is claiming this amount
- Lines 40900 and 41000 – Federal political contribution tax credit
Attach your official receipts for amounts not shown in box 14 of your T5003 slips, box 184 of your T5013 slips, or on financial statements showing an amount a partnership allocated to you
- Line 45700 – Employee and partner GST/HST rebate
Attach Form GST370
- Line 48400 – Refund
Attach a note if you want the CRA to transfer your refund to your 2023 instalment account
After you file your return
Notice of assessment
You will receive a notice of assessment (NOA) after the CRA processes your return. The notice gives you a summary of your assessment and explains any changes made to your return.
The NOA tells you if you have a refund, a zero balance, or a balance owing. It also gives you other important information such as your unused registered retirement savings plan (RRSP) contributions, your RRSP deduction limit, your Canada training credit limit (CTCL), and other amounts and balances that you may want to carry forward to a future year.
Express NOA allows individuals and authorized representatives to view an NOA in their EFILE or NETFILE certified software, or by logging into My Account, after the CRA has received and processed the return. For more information, see Express NOA.
The CRA's goal is to send you a notice of assessment, as well as any refund, within:
- two weeks, when you file online
- eight weeks, when you file a paper return
These timelines apply to returns that are received on or before the due date.
When the CRA receives your return, it is usually processed and a notice of assessment is sent to you. However, each year, the CRA conducts a number of reviews to promote awareness of, and compliance with, the laws that the CRA administers.
If your return is selected for a more detailed review before or after it is assessed, you will receive a letter or phone call from the CRA. It's important to know that a review is not a tax audit. In most cases, it's simply a routine check to ensure that the information that you provided on your return is correct.
If you receive a request from the CRA asking for documents or receipts, you should reply within the timeframe given. Make sure to include all of the information that the CRA asks for and that the copies of your documents are clear and easy to read.
Remember that the CRA is here to help you. If you can't get the documents that the CRA is asking for, have questions, or need more time to reply, let the CRA know. If you do not reply to the CRA's request, the CRA may adjust your return and your claim or deduction may be disallowed.
For more information, go to Income tax review? You've got this!
How to change a return
If you have more information that could change the result of a return that you have already sent to the CRA, do not file another return for that year. Wait until you receive your notice of assessment before asking for changes.
Generally, you can only request a change to a return for a tax year ending in any of the 10 previous calendar years. For example, a request made in 2023 must relate to a tax year after 2012 to be considered.
You can change your return in any of the following ways:
- using the ReFILE service if your return was filed electronically using a certified software. For more information, go to ReFILE: Online adjustments for income tax and benefit returns
- signing in to My Account for Individuals and using “Change my return”
- sending Form T1-ADJ, T1 Adjustment Request, by mail, as well as any supporting documents, if you have not sent them before to support your original claim
If the CRA has assessed your taxes owing for a year that you did not file a tax return, you must file a paper return for that year if you want to make a change.
For more information, go to How to change a return.
Formal disputes (objections and appeals)
If you disagree with an assessment, determination, or decision, you have the right to file a formal dispute.
For more information about objections or formal disputes, go to Objections, appeals, disputes, and relief measures.
CRA Service Feedback Program
You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the Canada Revenue Agency (CRA). For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill of Rights.
If you are not satisfied with the service you received:
- Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact the Canada Revenue Agency
- If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor
- If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, go to Submit service feedback
If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers' Ombudsperson.
If you have previously submitted a service complaint or requested a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.
For more information about complaints and disputes, go to Objections, appeals, disputes, and relief measures.
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