Paper tax return in Canada: how to get the forms, where to mail them and how long it takes

Can you still file a paper tax return in Canada?

Yes. A paper tax return in Canada is still fully accepted, and the CRA sends it through the same assessment as an online return. The difference is time: you wait weeks longer for your notice of assessment and any refund.

The CRA's instruction is short: the only way to send a paper return is by mail. That rules out emailing, faxing or uploading a scanned copy of a return you completed by hand.

Who still files on paper

• People who prefer paper or do not have a computer or reliable internet at home
• Returns that NETFILE will not accept, such as a return for a deceased person, a bankruptcy return or a deemed resident's return
• Returns for years outside the NETFILE window; in the current season NETFILE takes 2018 to 2025, so a 2017 return goes by mail
• People filing between late January and late February, when NETFILE closes for maintenance before the new season
• Some complex returns, such as claims for foreign tax credits for more than 3 countries

If your only reason is an error message, check our NETFILE not working page first. If the rejection can be fixed and resent, you avoid adding weeks of paper processing time.

Getting the forms for a paper return

Starting with the 2025 tax year, the CRA stopped automatically mailing the income tax package to people who used to receive it. If a package used to arrive in your mailbox each February, do not wait for it. You now have to get it yourself.

What is in the package and what you must send

Each package is built for one province or territory, because the provincial tax form differs. For your mailed return you complete:

1. The Federal Income Tax and Benefit Return (the T1 itself).
2. Form 428 for your province or territory. Quebec residents skip this; they file a separate provincial return with Revenu Quebec.
3. Any schedules that apply to you, for example Schedule 11 for tuition or Form T2125 for self-employment income.
4. A copy of each information slip, such as T4, T4A and T5, plus provincial slips such as the Relevé 1 if you have them.
5. Supporting documents for your claims. The CRA's federal guide tells paper filers to attach them to the return.

Where to mail your tax return in Canada

Resident individuals mail their paper return to one of three tax centres. Which one depends on your province or territory and, in Ontario and Quebec, on the tax services office that covers your area. The table below reflects the CRA's list for resident individuals.

Non-residents and deemed residents use a separate list that assigns them to Winnipeg or Sudbury based on country. Check the CRA's Where to mail your paper T1 return page before sending one of those.

Filing more than one return

Put each person's return in its own envelope, even for spouses at the same address. If you are catching up on several years for one person, the CRA asks you to put that person's current and late returns in a single envelope.

Paper tax return Canada processing time

The CRA says paper returns are usually processed within 12 weeks, and the notice of assessment and any refund follow on the same timeline. For online returns the CRA aims to issue a notice of assessment within 2 weeks. Its processing-times tool also states a goal of processing 95% of paper returns within 8 weeks, but the 12-week figure is the safer one to plan around.

Those timelines assume the return is filed on or before the due date and needs no follow-up. Returns for deceased people, bankruptcies, non-residents, emigrants and multiple years fall outside the standard. Non-resident returns take up to 16 weeks.

A worked example

Say you mail your 2026 return on March 20, 2027. Adding 12 weeks puts the expected notice of assessment around June 12, 2027. Had you filed online the same day with direct deposit, the 2-week standard would point to about April 3. If you are counting on the refund for a bill, that gap is the real cost of paper. Our CRA refund processing time page covers what to do if the wait runs longer.

Tips to avoid delays with a mailed return

Set up direct deposit before you file, through My Account or your bank. With deposit on file, your refund goes straight to your bank account once the return is assessed instead of arriving later as a mailed cheque.

Pay any balance by April 30 even if the return is slow to reach the CRA. The payment deadline is separate from processing, and the CRA charges compound daily interest on any amount left unpaid after the due date. If the due date falls on a weekend or public holiday, a return received or postmarked on the next business day counts as on time. April 30, 2027 is a Friday.

Keep a complete copy of everything you mailed, including slips and receipts. The CRA may ask for documents later, and you are expected to keep supporting documents for 6 years.

If your paper return seems lost

The CRA's status tool suggests waiting 12 weeks after mailing before treating a paper return as late. After that, check My Account: if no return is shown as received, contact the CRA using the numbers on its official contact page. Ask the CRA before mailing a second copy of the same return.

If paper is simply your habit, you may have a faster option. People with low income and simple returns may be invited to use SimpleFile, and Budget 2025 proposed that the CRA file for some people itself. See automatic tax filing by the CRA and our overview of every way to file a tax return in Canada.