Paper Filing Requirements Table

T2 Bar Codes

Yes

No

No

No

AT1 RSI¹

No

Yes

No

No

Federal Traditional Forms

No^2-3

No⁴

No

Yes

Provincial Traditional Forms⁵

No

No

Yes

Yes

Financial Statements

No⁶

No⁴

Yes

Yes

GIFI RSI⁶

No

No⁴

No

No

1.

RSI denotes "Return and Schedules Information." These schedules must be submitted to the Alberta Treasury Board and Finance, Tax and Revenue Administration if applicable.

2.

The forms that do not have equivalent bar codes must still be submitted. The program prints the bar codes and the forms for which there is no bar codes available in an order acceptable by the CRA. The federal forms that are not part of the T2 bar codes and that have to be paper filed are:

- NOTES, Notes to the Financial Statements (Jump Code: NOTES);

- T217, Election, or Revocation of an Election, to use the Mark-to-Market method (Jump Code: 217)

- T1044, Non-Profit Organization (NPO) Information Return (Jump Code: 1044);

- RC59, Business Consent for Offline Access (Jump Code: RC59);

- RC59X, Cancel Business Consent or Delegated Authority (Jump Code: RC59X);

- RC4649, Country-by-Country Report (Jump Code: RC4649);

- T106, T106 Slip (Jump Code: 106);

- T106S, Information Return of Non-arm’s Length Transactions With Non-Residents - T106 Summary Form (Jump Code: 106S);

- T1134, Information Return Relating to Controlled and Not-Controlled Foreign Affiliates (Jump Code: 1134);

- T1135, Foreign Income Verification Statement (Jump Code: 1135);

- AgriStability and AgriInvest – Programs (Jump Code: AGRI/HAGRI);

- Hagri ADD, AgriStability and AgriInvest Additional Information and Adjustment Request Jump Code: HAGRI ADD).

Please note that these forms may not all be mailed to the same address.

3.

If a form is not available and, as a result, the related bar codes will not print, you can complete a paper copy of the form and attach it to the bar codes. The CRA no longer requires that the entire return be filed using the traditional forms (paper copies of the schedules) as it did previously when this situation occurred.

4.

Only the AT1 RSI schedules should be filed. The paper copies of the AT1 return and schedules, the corresponding T2 federal return and the GIFI or the financial statements should not be filed with the AT1 RSI schedules.

The following forms are not part of the AT1 RSI schedules and have to be paper filed:

- AT1 Schedule 9 LISTING, Listing of SR & ED Projects Claimed in Alberta (Jump Code: A9 LISTING)

- Alberta Consent Form (Jump Code: AAUT)

5.

In respect of the province where the return is filed.

6.

GIFI means 'General Index of Financial Information.' Corporations are required to file the financial statements with their corporation income tax return. The GIFI is a long list of items from the financial statements. Each item has a unique code (for example, the cash corresponds to item 1001). The notes to the financial statements have to be paper filed with the 2D Bar Codes. They can also be reproduced in the Form NOTES, Notes to the Financial Statements, which is mandatory when the return is transmitted electronically. If you are filing your return electronically and you have to deactivate the transmission of the notes to the financial statements, you will have to paper file them with the CRA. Note that the choice to deactivate the transmission of the notes to the financial statements will not be applied to the Québec tax return (the notes will always be part of the transmission).