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Last Updated On: September 10, 2026
If you are filing a paper tax return in Canada, you must send it to the Canada Revenue Agency (CRA) tax centre assigned to your province, territory, or specific area of Ontario or Quebec.
For most resident individuals, that means the Winnipeg Tax Centre, Sudbury Tax Centre, or Jonquière Tax Centre.
Non-residents use Winnipeg or Sudbury depending on where they live. Incorporated businesses have separate T2 rules and, importantly, most corporations are now required to file electronically.
There is also an important change for the 2026 filing season: starting with the 2025 tax year, the CRA no longer automatically mails income tax packages to certain individuals.
Some schedules have also been removed from mailed packages, so people filing on paper may need to request or print additional forms themselves.
CRA No Longer Automatically Mails Some Paper Tax Packages
This is one of the most important changes affecting paper filers in 2026.
Starting with the 2025 tax year, the CRA stopped automatically mailing the income tax package to certain individuals. If you expected a tax package and did not receive one, this does not necessarily mean anything is wrong with your CRA account.
You can either:
- Download the appropriate T1 package and print it yourself
- Request a paper tax package from the CRA
- Order specific missing forms and schedules separately
The appropriate package depends on the province or territory where you lived on December 31, 2025.
You can use the CRA’s T1 income tax package service to download a package or request one by mail. CRA also allows requests through its automated telephone service at 1-855-330-3305. From outside Canada, the number is 1-613-940-8495, with collect calls accepted.
Which Schedules Are No Longer Included in Mailed Packages?
The CRA says several schedules may no longer be included automatically in mailed packages. Depending on your circumstances, you may need to download or order them separately.
These include:
- Schedule 2 – Federal amounts transferred from a spouse or common-law partner
- Provincial or territorial Schedule 2, except Quebec
- Schedule 3 – Capital gains or losses
- Schedule 5 – Amounts for spouse or common-law partner and dependants
- Schedule 6 – Canada Workers Benefit
- Schedule 7 – RRSP, PRPP and SPP contributions and transfers, plus HBP and LLP activities
- Schedule 9 – Donations and gifts
- Schedule 11 – Federal tuition amounts and Canada Training Credit
- Provincial or territorial Schedule 11, except Quebec
- Schedule 12 – Multigenerational Home Renovation Tax Credit
- Provincial Schedule 12 for applicable provinces
- Schedule 13 – Employment Insurance premiums on self-employment and other eligible earnings
- Schedule 15 – FHSA contributions, transfers and activities
Do not assume the forms inside a mailed package are everything you need. Check your deductions, income sources and credits before completing your return.
How to Mail Your Tax Return in Canada?
Step 1: Get the Correct Tax Package
Use the tax package for the year you are filing and the province or territory where you lived on December 31 of that tax year.
For example, someone who lived in Ontario on December 31, 2025 generally uses the 2025 Ontario income tax package.
Step 2: Complete Your Personal Information
Enter the required information accurately, including your:
- Full legal name
- Current address
- Social Insurance Number or other tax number
- Date of birth
- Marital status
- Residency information
- Income
- Deductions
- Tax credits
Incorrect personal information may cause processing delays and can affect benefit or credit payments.
Step 3: Report All Income and Include Required Tax Slips
Paper filers may need to include one copy of applicable information slips.
Common examples include:
- T4 – Employment income
- T4A – Pension, retirement, annuity and other income
- T4A(OAS) – Old Age Security
- T4A(P) – CPP benefits
- T4E – Employment Insurance benefits
- T5 – Investment income
- T3 – Trust income
- T5007 – Workers’ compensation or social assistance
- T5008 – Securities transactions
- T5013 – Partnership income
- T4FHSA – First Home Savings Account information
- RL-1, where relevant for Quebec taxpayers
If you are missing an employment slip, BusinessIn.ca also explains how to find your T4 in your CRA account.
If an expected slip is missing, contact the issuer. Do not simply leave taxable income off the return because you have not received the physical slip.
Step 4: Add the Schedules and Forms That Apply to You
The exact forms required depend on your tax situation.
Examples may include forms relating to:
- Self-employment income
- Rental income
- Capital gains or losses
- RRSP contributions
- FHSA contributions
- Tuition and education amounts
- Medical expenses
- Donations
- Foreign income or assets
- Employment expenses
- Provincial or territorial credits
Students may also need T2202 tuition information or applicable TL11 forms relating to education outside Canada.
Province-specific claims can require additional information. Depending on eligibility, these can include matters such as Ontario housing or energy-related benefit information, qualifying farmers’ food donation credits, Manitoba Rent Assist-related information or Saskatchewan Graduate Retention Program claims.
Only include schedules and documents that actually apply to your situation.
For additional background on how credits reduce federal or provincial tax, see BusinessIn.ca’s explanation of non-refundable tax credits in Canada.
Step 5: Do Not Automatically Send Original Receipts
Generally, you should keep supporting receipts unless the tax package or CRA specifically tells you to submit them.
That can include receipts for:
- Medical expenses
- Charitable donations
- Childcare
- Moving expenses
- Employment expenses
- Tuition
- Business expenses
Keep tax records and supporting documentation for the required retention period in case the CRA later reviews your return.
Step 6: Sign and Date Your Return
A paper return must be properly completed and signed.
Check the certification section before sealing the envelope. Missing a signature can result in delays or the return being sent back.
Step 7: Use the Correct Envelope Rules
The CRA has specific instructions when several returns are being mailed.
Different people: use a separate envelope for each person.
For example, spouses mailing two separate T1 returns should not simply combine both returns in one envelope.
Several years for the same person: a current-year return and one or more late or previous-year returns for the same individual can be placed in one envelope.
This distinction can prevent processing problems when a household is catching up on several tax returns.
Step 8: Transfer a Refund to Your Instalment Account if Required
If you expect a refund but want it transferred to your income tax instalment account rather than paid back to you, attach a note to your paper return requesting the transfer.
The CRA specifically permits taxpayers to request this when filing a paper return.
Step 9: Mail the Return
Put the return and required attachments in a secure envelope and send them to the appropriate CRA tax centre.
Keep:
- A full copy of the return
- Copies of documents submitted
- Proof of mailing
- Tracking information, if applicable
The CRA states that paper returns must now be sent by mail because its physical drop boxes have closed.
Can You Still Drop Off a Tax Return at a CRA Office?
No.
CRA drop boxes were permanently closed on May 29, 2026. The CRA said declining use, processing delays and security concerns contributed to the decision.
Paper returns therefore need to be mailed unless another authorized filing method applies.
Do not email an ordinary tax return or sensitive tax documents to the CRA.
Where Do Non-Residents Mail a Canadian Tax Return?
Non-resident and deemed-resident returns have different mailing rules.
| Location | Tax centre |
| United States, United Kingdom, France, Netherlands or Denmark | Winnipeg Tax Centre, PO Box 14001, Station Main, Winnipeg MB R3C 3M3, Canada |
| All other countries | Sudbury Tax Centre, 1050 Notre Dame Avenue, Sudbury ON P3A 5C2, Canada |
The CRA currently has a temporary fax measure for non-resident and deemed-resident income tax returns because of international mail delays.
Winnipeg Tax Centre Fax
204-984-5164
Sudbury Tax Centre Fax
705-671-3994
or
1-855-276-1529
Use the tax centre that applies to your country of residence. The temporary fax measure remains listed in the CRA’s current non-resident guidance.
Because this is described as a temporary measure, verify the CRA’s latest non-resident mailing instructions before faxing a return.
Where Do You Mail a Corporate T2 Tax Return?
Businesses need to distinguish between a sole proprietorship or other unincorporated business and a corporation.
A sole proprietor generally reports business income through their personal T1 Income Tax and Benefit Return. They should therefore follow the personal T1 mailing rules rather than assuming they need a T2 address.
Corporations file the T2 Corporation Income Tax Return.
Most Corporations Must File T2 Returns Electronically
This is particularly important in 2026.
For tax years beginning after 2023, corporations generally have to file their T2 electronically.
CRA lists limited exceptions including:
- Insurance corporations
- Non-resident corporations
- Corporations reporting in functional currency
- Corporations exempt from tax under section 149 of the Income Tax Act
Therefore, the addresses below should not be treated as an option for a corporation that is legally required to file electronically.
T2 Paper Mailing Addresses When Paper Filing Is Permitted
| Corporation location or CRA service area | Tax centre |
| Alberta, Manitoba, Northwest Territories, London, Saskatoon, Thunder Bay or Windsor | Winnipeg Tax Centre, 66 Stapon Road, Winnipeg MB R3C 3M2 |
| Toronto Centre, Toronto East, Toronto North, Toronto West and Sudbury/Nickel Belt | Sudbury Tax Centre, PO Box 20000, Station A, Sudbury ON P3A 5C1 |
| British Columbia, New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island, Quebec, Nunavut, Yukon, Belleville, Hamilton, Kingston, Kitchener/Waterloo, Ottawa, Peterborough, Regina, St. Catharines and applicable North-Eastern Ontario areas | Atlantic Tax Centre, 275 Pope Road, Summerside PE C1N 6A2 |
| Non-resident corporations | Sudbury Tax Centre, PO Box 20000, Station A, Sudbury ON P3A 5C1, Canada |
Ontario and Saskatchewan corporations can fall under different tax centres depending on the CRA service area, so do not select an address merely by choosing the closest city.
The CRA maintains a current T2 corporation mailing-address page.
How Long Does a Mailed Tax Return Take in Canada?
The filing method can make a major difference to processing time.
| Filing method | CRA standard processing target |
| Online tax return | About 2 weeks |
| Paper tax return mailed from within Canada | About 12 weeks |
| Non-resident return | About 16 weeks |
These are general CRA service targets, not guarantees. They apply to ordinary returns received on time. A return can take longer if it is incomplete, filed late, involves several tax years, is selected for review or requires additional information.
For someone filing in September 2026 after the normal 2025 tax-year deadlines, the return should therefore be filed as soon as possible rather than assuming the standard timeline will necessarily apply.
What Are the Alternatives to Mailing a Tax Return?
1. NETFILE
Most individual taxpayers can prepare their return using CRA-certified tax software and submit it electronically through NETFILE.
Electronic filing is usually substantially faster than paper filing.
2. EFILE
Accountants and authorized tax preparers can file eligible returns electronically using EFILE.
This may be useful for more complicated situations involving self-employment income, businesses, rentals, investment transactions or several outstanding tax years.
3. Free Tax Clinics
Eligible individuals with a modest income and a relatively simple tax situation may receive assistance through a CRA-supported community tax clinic.
4. SimpleFile
SimpleFile has expanded significantly in 2026.
It is intended for eligible individuals with a lower income and simple tax situation.
There are three versions:
| SimpleFile option | Availability |
| SimpleFile Digital | Eligible individuals may use it with or without an invitation |
| SimpleFile by Phone | Invitation only |
| SimpleFile by Paper | Invitation only |
As of September 2026, CRA is sending further invitations to eligible people who still need to file their 2025 tax return.
SimpleFile Digital lets an eligible person answer a relatively short set of questions online, after which CRA uses the responses and information already on file to complete and process the return.
SimpleFile by Phone operates in a similar way but is invitation-only, while SimpleFile by Paper provides invited individuals with a simplified paper return.
See the CRA’s current SimpleFile eligibility information before assuming you qualify.
What Should You Send With a Paper Tax Return?
The exact documents vary substantially from one taxpayer to another.
Common Items to Include When Applicable
- Completed T1 Income Tax and Benefit Return
- Required federal schedules
- Provincial or territorial forms
- T4 employment slips
- T4A slips
- T4A(OAS)
- T4A(P)
- T4E
- T5
- T3
- T5007
- T5008
- T5013
- T4FHSA
- Applicable Quebec RL slips
- Forms required for self-employment
- Rental income forms
- Capital gains schedules
- Foreign income or property reporting forms
- Required tuition forms such as T2202 or applicable TL11 forms
- Forms or schedules required for province-specific credits
- Explanatory information requested by the CRA
Do not automatically attach every document you have. Follow the instructions for the particular tax package and claims you are making.
Documents You Usually Keep Rather Than Automatically Mail
Unless CRA or the return specifically requires them, retain supporting documents such as:
- Medical receipts
- Donation receipts
- Childcare receipts
- Moving expense receipts
- Employment expense records
- Business receipts and invoices
- Bank statements
- Cancelled cheques
- Tuition receipts
- Copies of your tax return
- Previous notices of assessment or reassessment
Where Do You Mail a Tax Payment?
Do not assume your cheque should go inside the same envelope as your T1 return.
For a cheque or money order payment, CRA currently gives the following address:
Canada Revenue Agency
PO Box 3800 STN A
Sudbury ON P3A 0C3
Make the cheque payable to Receiver General for Canada.
Include the relevant tax identifier and payment details. For individuals, that may be a SIN, ITN or TTN. Corporations should use the relevant business number and program account.
CRA strongly encourages electronic payments where possible.
CRA Phone Numbers for Tax Questions
Individual Income Tax Enquiries
1-800-959-8281
For Yukon, Northwest Territories and Nunavut:
1-866-426-1527
Business Enquiries
For questions involving business accounts:
1-800-959-5525
For Yukon, Northwest Territories and Nunavut:
1-866-841-1876
CRA’s business line can assist with business-account matters such as registered business information and relevant CRA program accounts.
How Do You Get a Copy of an Old Tax Return or Notice of Assessment?
If you need information from a previous tax year, first determine whether you need the actual return, a Notice of Assessment, or simply proof of your reported income.
Notice of Assessment
You can sign into your CRA account and select your individual account, followed by Tax returns or Mail, to view or print available Notices of Assessment or Reassessment.
CRA states that print-friendly copies of notices issued after February 9, 2015 can generally be accessed through My Account.
Proof of Income Statement
CRA My Account also provides a proof of income statement, sometimes referred to in older terminology as an Option C-style income printout.
This summarizes income, deductions and credits used in assessing the return.
Copy of the Original Return
If you need the actual return exactly as it was prepared, also check the tax software, accountant or tax preparer used to file it. A Notice of Assessment or proof-of-income statement is not necessarily the same as a complete copy of the original filed return.
FAQs About Where to Mail a Tax Return in Canada
Does CRA still mail paper tax forms?
Not automatically to everyone. Starting with the 2025 tax year, CRA stopped automatically mailing income tax packages to certain individuals. You can download one or request a package by mail.
How long does a mailed tax return take?
CRA’s general processing target is approximately 12 weeks for a paper return, compared with about two weeks for an electronically filed return. Non-resident returns may take about 16 weeks.
Can my spouse’s tax return go in the same envelope as mine?
CRA says to use a separate envelope for each person.
Can I mail several old tax returns together?
Yes, if the returns are for the same person, CRA says a current-year return and late returns can be mailed in one envelope.
Can I fax a Canadian tax return?
Ordinary resident T1 returns should be mailed if filing on paper. However, CRA currently has a temporary measure allowing certain non-resident and deemed-resident income tax returns to be faxed to the applicable Winnipeg or Sudbury Tax Centre.
Can a corporation mail its T2 return?
Only where paper filing is permitted. For tax years starting after 2023, most corporations must file their T2 electronically, with specific exceptions.
Can a sole proprietor use the corporate T2 mailing address?
Generally, no. A sole proprietor normally reports self-employment business income on a personal T1 return rather than filing a corporate T2 solely because they operate a business.
Can I drop my tax return into a CRA drop box?
No. CRA permanently closed its remaining drop boxes on May 29, 2026.
Where do I send a CRA cheque payment?
CRA currently directs mailed cheque payments to PO Box 3800 STN A, Sudbury ON P3A 0C3. Cheques should be payable to Receiver General for Canada and include the relevant account information.
How do I get a copy of an old Notice of Assessment?
Sign into your CRA account and look under Tax returns or Mail. Current and previous Notices of Assessment can be viewed or printed where available. You can also contact CRA to request a paper copy.
Is SimpleFile only available by invitation?
Not completely. SimpleFile Digital can now be available to eligible taxpayers with or without an invitation. SimpleFile by Phone and SimpleFile by Paper remain invitation-only.
