Tax Credit Restrictions for the 2016 Taxation Year

If any of the situations below apply to you, you have to file your income tax return by mail. You cannot file it online. Be sure to enclose form TPF-1.U-V, Income Tax Return Data, which contains the two-dimensional barcode (This link will open a new window).

  • You paid foreign income tax to more than one country or you are entitled to a foreign tax credit on business income.
  • You are claiming a tax credit for the averaging of the deduction for the repayment of certain benefits.
  • You are claiming an amount for more than six children under 18 enrolled in post-secondary studies.
  • You are claiming more than six amounts transferred to you by children 18 or over enrolled in post-secondary studies.
  • You are claiming more than six amounts transferred to you by children for tuition or examination fees.
  • You are claiming an amount for more than three other dependants.
  • You are claiming the refundable tax credit for caregivers, for more than two eligible relatives.
  • You are claiming the tax credit for respite of caregivers, for more than two people with a significant disability.
  • You are claiming the tax credit for scientific research and experimental development.
  • You are claiming a deduction for support payments made for more than four beneficiaries.
  • You are reporting more than 12 amounts for childcare expenses.
  • You are claiming the tax credit for childcare expenses for more than six eligible children.
  • In 2016, you received, under a law of Canada or of a province other than Québec, an income replacement indemnity (that is, workers' compensation; an indemnity further to a precautionary cessation of work, a traffic accident or an act of good citizenship; or an indemnity because you were the victim of a crime) or compensation for the loss of financial support, owing to you for a previous year.
  • You are entering an amount transferred by a child 18 or over enrolled in post-secondary studies for more than four children.
  • You are claiming the solidarity tax credit in Schedule D of your income tax return and you are under 18.
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