What is a CRA postal address?
A CRA postal address is the mailing address used to send documents, payments or correspondence to the Canada Revenue Agency. The CRA has different postal addresses for various types of correspondence, depending on your region, the nature of your inquiry or the service you need, such as tax returns, payments, or general inquiries.
CRA postal addresses by province, territory, or region
Below are the CRA mailing addresses for individuals or businesses residing or operating in the corresponding areas for benefit and income tax returns.
For those in Manitoba, Saskatchewan, Alberta, British Columbia, Yukon, and Northwest Territories, and Ontario jurisdictions such as Kitchener, Waterloo, Hamilton, London, Windsor, and Thunder Bay, your CRA mailing address is:
Winnipeg Tax Centre
Post Office Box 14001, Station Main
Winnipeg, MB R3C 3M3
For those in Newfoundland and Labrador, New Brunswick, Prince Edward Island, Nova Scotia and Nunavut. Ontarians in Kingston, Ottawa, Barrie, Belleville, Sudbury, St. Catherines, and Toronto, as well as Quebecers in Montreal, Outaouais, and Sherbrooke, you can send your returns to:
Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury, ON P3A 5C2
All areas of Quebec except for Montreal, Outaouais, and Sherbrooke mail their tax and benefit returns to:
Jonquiere Tax Centre
2251 Rene-Levesque Boulevard
Jonquiere, QC G7S 5J2
Postal addresses for non-resident Canadians
Non-resident Canadians have different CRA postal addresses to follow, such as:
- If you live in the United Kingdom, Netherlands, USA, France or Denmark,
- If you live in Manitoba, Saskatchewan, Alberta, British Columbia, Yukon, Nunavut or the Northwest Territories,
- If you live in Hamilton, Kingston, Belleville, Waterloo, Kitchener, London, St. Catherines, Peterborough, Ottawa, Thunder Bay or Windsor, Ontario, you mail your non-resident tax and benefit returns to:
Winnipeg Tax Centre
Post Office Box 14001, Station Main
Winnipeg, MB, R3C 3M3
If you live in a country other than those listed above, the provinces of Nova Scotia, Newfoundland and Labrador, New Brunswick, Quebec, Prince Edward Island, or the Ontario cities of Barrie, Toronto, or Sudbury, your CRA postal address is:
Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury, ON P3A 5C2
What are incorporated businesses?
An incorporated business is a company that has gone through the legal process of incorporation, which legally makes it a separate entity from its owners. This typically means the business can enter into contracts, own property, and be liable for its debts and obligations independently of its shareholders. Incorporation offers benefits such as limited liability, potential tax advantages, and enhanced credibility.
Corporation tax advantages
Incorporation can benefit businesses, allowing them to optimize their tax strategy and retain more earnings for growth and investment. Corporations in Canada can enjoy several tax advantages, such as:
Lower corporate tax rates
Corporations generally pay lower tax rates on business income than personal income tax rates, especially for small businesses that qualify for the small business deduction.
Income splitting
As a corporation, you can distribute income among family members through dividends, potentially lowering the overall tax burden by taking advantage of lower personal tax rates.
Tax deferral
Corporations can defer taxes by retaining earnings within the business rather than distributing them to shareholders, allowing the company to reinvest profits at a lower tax rate.
Capital gains exemption
Shareholders of Canadian-controlled private corporations (CCPCs) can benefit from the Lifetime Capital Gains Exemption (LCGE) when they sell their shares, reducing or eliminating capital gains tax on the sale.
Deductible expenses
Corporations can deduct various business expenses, including salaries, rent, utilities, and interest on loans, reducing their taxable income.
Investment income
Your corporation can earn investment income at a lower tax rate, mainly when it retains the income within the company rather than distributing it to shareholders.
Tax credits
Your business may be eligible for various federal and provincial/territorial tax credits as a corporation, such as the Scientific Research and Experimental Development tax credit, which reduces the tax liability.
Where to mail your corporation tax return (T2)
Resident corporations mail their T2s according to their location:
Individuals and businesses in Manitoba, Alberta, Northwest Territories, Thunder Bay, London, Saskatoon, and Windsor mail their returns to:
Winnipeg Tax Centre
Post Office Box 14001
Station Main, Winnipeg, MB R3C 3M3
Toronto Centre, Toronto East, Toronto North, Toronto West, and Sudbury Nickel Belt send their returns to:
Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury ON P3A 5C1
Nova Scotia, British Columbia, New Brunswick, Newfoundland and Labrador, Prince Edward Island, Quebec, Nunavut, Yukon, Belleville, Hamilton, Kingston, Kitchener, Waterloo, Ottawa, Peterborough, Regina, St. Catharines, and North-Eastern Ontario mail their returns to:
Prince Edward Island Tax Centre
275 Pope Road
Summerside, PE C1N 6A2
Non-resident corporations
The Sudbury Tax Centre handles the assessment and reassessment of returns filed by non-resident corporations. If your corporation is non-resident, you can direct your returns and related correspondence to:
Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury, ON P3A 5C1
Are drop boxes available?
During tax season, there are over 50 drop boxes across Canada. The CRA will gradually reopen them as they become ready for use. They do not offer counter service and are just a place to drop off your documents with the correct mailing address.
Mailing vs. electronic filing in Canada
Under typical circumstances, Canadian taxpayers can expect to receive refunds or correspondence from the CRA within six weeks of mailing tax returns, forms, and payments. Those who file electronically can often expect direct deposits within three weeks of filing. The CRA suggests that while it generally takes about 21 days to issue refunds to business owners and individuals, mailing your return may take longer.
For those opting to mail in their returns, consider the possibility of losing or delaying your return. Making copies of all forms, cheques and other documents you send to the CRA can help avoid further delays if a re-submission is necessary. Consider using certified mail to add an extra layer of protection when mailing forms to the CRA. This method can ensure proof of your mailing date, and you will get a notification when the agency receives your return.
Benefits of mailing your tax return
Mailing your tax return rather than e-filing offers several benefits, such as:
Thorough review
Mailing allows for a more detailed review of your documents. It can be easy to make minor mistakes when clicking through screens. With physical forms, you can carefully review each line, reducing the likelihood of errors or omissions compared to e-filing.
Security concerns
Mailing your return can prevent potential security risks from transmitting personal and financial information online. While e-filing portals are typically secure, the steps leading up to submission may expose your data to vulnerabilities.
Simplicity and transparency
Mailing your return is straightforward and transparent. You can track the mailing and know precisely when the CRA receives your documents, providing peace of mind.
No dependence on technology
Mailing your return does not require software or internet access, which can benefit those less comfortable with technology or who prefer a more hands-on approach.
Document preservation
When mailing your return, you can keep physical copies of all your documents. This process makes it easier to have a complete submission record, which can be helpful if you need to reference it in the future.
Where to send your tax return can depend on your location and whether your business is incorporated or non-resident. While e-filing offers speed, mailing your return provides benefits like thorough document review, added security and simplicity. Understanding the tax advantages and where to send your returns can streamline the process for incorporated businesses. Regardless of whether you mail your return or file electronically, knowing the options available allows you to make the best choice for your situation.