Don't need a cra account if sending return by mail

That's correct! If you're sending a return by mail, you typically don't need a CRA (Canada Revenue Agency) account. Here's why:

1. CRA account is for reporting income and paying taxes: A CRA account is used to report your income and pay taxes owed to the government. If you're sending a return by mail, you're not reporting income or paying taxes, so you don't need a CRA account.
2. Returns by mail are for refunds only: When you send a return by mail, it's usually to request a refund for overpaid taxes or to dispute a tax assessment. In this case, you're not reporting income or paying taxes, so you don't need a CRA account.

However, if you're sending a return by mail for any other reason, such as to report income or pay taxes, you may need a CRA account. In that case, you can register for a CRA account online or by phone.

It's always a good idea to check with the CRA or the organization you're sending the return to (e.g. the Canada Revenue Agency, the Canada Customs and Revenue Agency, etc.) to confirm their specific requirements.