Filing methods

Filing Information Returns Electronically

Internet filing is available from January 9, 2023.

You must file information returns by Internet if you file more than 5 information returns (slips) for a calendar year.

If you use commercial or in-house developed software to manage your business, you can file up to 150 MB by Internet file transfer. For example, a service bureau can file multiple returns in one submission, provided the total submission does not exceed the 150 MB restriction. If your return is more than 150 MB, you can either compress your return or divide it so that each submission is no more than 150 MB.

Note

If you are filing multiple slips electronically for the same return type, tax year and account number, group all slips together under one summary and file as one return. File original and amended slips in separate returns. For more information on filing information returns using the Internet, go to Filing Information Returns Electronically (T4/T5 and other types of returns) - Overview.

Filing on paper

If you file 1 to 5 slips, we strongly encourage you to file over the Internet using Internet file transfer or Web Forms. However, you can still file up to 5 slips on paper.

If you choose to file your return on paper, mail it to:

T5 Program
Jonquière Tax Centre
Post Office Box 1300 LCD Jonquière
Jonquière QC  G7S 0L5

Filing using computer-printed (customized) forms

For those who complete a large number of slips, we accept certain slips other than our own. The applicable information printed on the back of the recipient’s information slip must be provided. To ensure accuracy, follow the guidelines for the production of customized forms or see Information Circular IC97-2R, Customized Forms.

Forms and publications

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