What documents to attach to your paper return

When you are filing your paper return, attach the supporting documents that are requested below. If you make a claim without the requested supporting document, the CRA may disallow the credit or deduction you claimed.

It could also delay the processing of your return.

Documents required to support reported income

Attach the following to your paper return:

• Information slips: One copy of each of your information slips, such as T4, T4A, and T5, including if applicable, provincial slips such as the Relevé 1

• Missing information slips: A copy of your pay stubs or statements for each missing slip. Keep the 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: Each form and schedule that instructs you to attach it or send it with your return

• Line 10400 - Other employment income: A list of your expenses relating to research grants

• Line 11400 - CPP or QPP benefits: A letter from Service Canada showing the amount of a lump-sum benefit you received that applies to previous years

• Line 11500 - Other pensions and superannuation: A note identifying the type of pension from a foreign country you received and the country it came from

• Line 12200 - Net partnership income: limited or non- active partners only: A copy of the partnership's financial statement if you did not receive a T5013 slip

• Line 12600 - Rental income: Form T776 or a statement showing your rental income and expenses

• Line 13000 - Other income: A note:

  • If you have more than one type of income, specify each type of income you are reporting

  • If you are reporting a death benefit (other than CPP or QPP) state any amount you received but did not include in your income

• Lines 13499 to 14300 - Self-employment income: A copy of the applicable self-employment form or the partnership's financial statement showing your income and expenses

Documents required to support deductions and credits claimed

Attach the following to your paper return:

• Information slips: One copy of each of your information slips, such as T4, T4A, and T5, including if applicable, the provincial slips such as the Relevé 1

• Missing information slips: A copy of your pay stubs or statements for each missing slip. Keep the original documents. Also, attach a note stating the payer's name and address, the type of deduction or credit involved, and what you are doing to get the slip

• Forms and schedules: Each form and schedule that instructs you to attach it or send it with your return

• Line 20800 - RRSP deduction: Your official receipts for all amounts you contributed from March 3, 2020, to March 1, 2021, including those you are not deducting on your return for 2020 and those you are designating as Home Buyers' Plan (HBP) or Lifelong Learning Plan (LLP) repayments

• Line 22400 - Exploration and development expenses: Information slips such as a T5, 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:

  • A note, if you are deducting more than one amount, to specify the deduction you are claiming or to explain it more fully

  • Form RC4625 or a letter from the Registered Disability Savings Plan (RDSP) issuer

• Line 25100 - Limited partnership losses of other years: 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: A note, if you have more than one amount, to specify the deduction you are claiming or to explain it more fully

• Step 5 - Federal tax: If you claim an amount for a non-resident dependant, the proof of payments of support showing your name, the amount and the 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: A note stating the dependant's name, social insurance number, and relationship to you, if you are not attaching a 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: Your official receipts, except for those for amounts shown in box 14 of your T5003 slips, in 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: Form GST370

• Line 48400 - Refund: A note, if you want the CRA to transfer your refund to your instalment account for 2021

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