Electronic filing methods
To know when internet filing will be available go to Filing Information Returns Electronically (T4/T5 and other types of returns) - Overview. You must file information returns by Internet if you file more than 50 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 that 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.
Budget 2021 announced that the threshold for mandatory electronic filing of income tax information returns for a calendar year would be lowered from 50 to 5 returns, in respect of a particular type of information return.
For the latest information, refer to our webpage on the penalty for failure to file information returns at Late filing information return.
As the legislation for this measure was not finalized at the time the guides and forms were printed, the CRA will publish electronically, if necessary, the revised guides and forms once the applicable legislation has been finalized. Please check the CRA website. If you file your return prior to the revised forms becoming available, you may need to change your return
Filing by Web Forms
Our Web Forms application is free and secure. To use it, all you need is access to the Internet. With Web Forms, you can fill out an information return easily, following the step-by-step instructions.
Web Forms lets you:
- file up to 100 slips (original, additional, amended, or cancelled) from our website
- calculate all of the totals for the summary
- create an electronic information return containing slips and a summary, which can be saved and imported at a later date
- print all your slips and your summary
- validate data in real time
After you submit your information return, you will receive a confirmation number that will be your proof that we received it.
For more information, see Web Access Code below.
To start using this application or to get more information about Web Forms, go to Filing Information Returns Electronically.
Filing by Internet file transfer (XML)
Internet file transfer allows you to transmit an original or amended information return with a maximum file size of 150 MB. All you need is a Web browser to connect to the Internet, and your software will create, print, and save your electronic information return in XML format.
For more information about this filing method, contact your software publisher or go to Filing Information Returns Electronically.
Web access code
You may need a web access code to file information returns over the Internet. If you do not remember your web access code or you need a code for a new account, go to Filing Information Returns Electronically and select “Web access code” or call business enquiries at 1-800-959-5525.
Filing on paper
If you file 1 to 50 slips, we strongly encourage you to file online using Internet file transfer or Web Forms. However, you can still file up to 50 slips on paper.
If you need more paper copies, you can order a maximum of 9 single-page slips that have three slips per page intended for printers, for typing, or to be filled out by hand, at Forms and publications or by calling 1-800-959-5525.
If you choose to file your return on paper, mail it to:
Canada Revenue Agency
Jonquière Tax Centre
T4RSP and T4RIF Program
Post Office Box 1300, LCD Jonquière
Jonquière QC G7S 0L5
Fill out one copy of the T4RSP or T4RIF slip for each recipient and send them with your T4RSP or T4RIF Summary. Enter the information for three different recipients on one sheet. You must keep a copy of the T4RSP or T4RIF slips and the T4RSP or T4RIF Summary for your files.
For those who fill out a large numbers of slips, we accept certain slips other than our own. In order to ensure accuracy, follow the guidelines for the production of customized forms or see Information Circular IC97-2, Customized Forms.
You no longer need to get CRA approval for most customized information slips and summaries.
You have to file an information return by the last day of February following the calendar year to which the information return applies. If the last day of February is a Saturday or Sunday, your return is due on the next business day. If you discontinue your business or activity, you have to file a return for the year or part-year no later than 30 days after the date the business or activity ended. For a list of public holidays, go to Public holidays.
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