Slips to gather before you file

Before you file, collect the slips that report your income and the receipts that back up your deductions and credits. Most arrive by the end of February, but a few can take until March or even May.

Income slips

Slips are prepared by whoever paid you: an employer, a pension or plan administrator, a financial institution or another payer. They send one to you and one to the CRA. Gather a slip from every employer and payer you had during the year. The common ones:

• Work and benefits: T4 (Statement of Remuneration Paid, for employment income), T4A (pension, retirement, annuity and other income) and T4E (Employment Insurance and other benefits).
• Government pensions: T4A(OAS) for Old Age Security and T4A(P) for Canada Pension Plan benefits.
• Registered plans: T4RSP for RRSP income, T4RIF for income from a registered retirement income fund, and T4FHSA for a first home savings account.
• Investments: T5 (investment income), T3 (trust income allocations and designations), T5008 (securities transactions) and T5013 (partnership income).
• School: T2202 (tuition and enrolment certificate). See tuition credits and carry-forwards.
• Others you may get: T5007 (statement of benefits), T5018 (contract payments) and T1204 (government services contract payments).

Receipts for what you’ll claim

Collect the receipts for each deduction and credit you plan to claim, such as RRSP and PRPP contribution receipts, official donation receipts and receipts for medical or child care expenses. Not sure what you can claim? See tax credits you might be missing.

You usually don’t send receipts with your return, but you must keep them. The CRA can ask to see them later, and it may want more than the official receipt, such as cancelled cheques or bank statements.

Other things to have on hand

• Your latest notice of assessment. It shows an 8-character access code that tax software may ask for when you file online. The code isn’t mandatory, and if you’re filing for the first time you won’t have one.
• Up-to-date details with the CRA: your address, direct deposit, phone number and marital status.
• Your own records of income and expenses if you were self-employed. See what can I deduct as a self-employed person?

When slips arrive

• By the end of February: most slips and receipts, including T4, T4A and T5 slips.
• By the end of March: T3 and T5013 slips may not come until then.
• As late as May: RRSP and PRPP receipts for contributions made in the first 60 days of the year.

To get your Old Age Security, Employment Insurance or Canada Pension Plan slips, sign in to your Service Canada account.

If a slip is missing

Don’t hold off filing because of one slip. Instead:

1. Ask the issuer (your employer or the payer) for a copy.
2. Check your CRA account. You can view slips online in My Account once the issuer has sent them to the CRA. Before that, the CRA can’t give you a copy.
3. Estimate it. If you still can’t get the slip in time, use your pay stubs or statements to estimate the income and any related deductions and credits. Add a note with the issuer’s name and address, the type of income and what you’re doing to get the slip. If you file online, keep the stubs and note in case the CRA asks. If you file on paper, attach copies of them and keep the originals.

Quebec residents

If you live in Quebec, you also need your RL slips (relevés) for your Quebec return. Revenu Québec doesn’t send them; each issuer does. Retraite Québec, for example, sends the RL-2. Most should arrive by late February, but the RL-15 and RL-16 don’t have to be sent until the end of March.

If an RL slip is missing, you can download some RL slips into authorized tax software (you’ll need your social insurance number, date of birth and the number of your most recent notice of assessment), or view them with Revenu Québec’s online service in My Account for individuals. Don’t include RL slips, federal slips (except those for income earned outside Quebec) or receipts with your Quebec return unless you’re told to. Keep them for six years.

Checklist

• A slip from every employer and payer, and from each financial institution where you hold investments
• Government benefit and pension slips (sign in to Service Canada if any are missing)
• Receipts for every deduction and credit you’ll claim
• Your latest notice of assessment
• In Quebec: your RL slips

Keep all of it, with a copy of your return and your notices of assessment, for at least six years.