Paper documentation

In this section, we refer to all elections, designations, agreements, waivers, and special elective returns as "elections."

The Income Tax Act provides for these various elections to be made. Some are made on authorized Canada Revenue Agency forms, while others are made by providing specific information in a letter. All elections and supporting documents must be submitted on paper for electronically filed returns. For the election to be considered valid, it must be submitted by the due date established in the Income Tax Act.

Send supporting documents, except Form T1135, Foreign Income Verification Statement, to the tax centre that serves the area in which the client lives. Send Form T1135 to the tax centre indicated on the form. When submitting the documents:

• clearly state the client's full name, address, and social insurance number on all the election forms and letters; and
  
  
• clearly indicate in the covering letter that you are submitting the documents in support of a client's electronically filed return.

Keep all other documents used to prepare the return and send them to us only if we ask for them.