Tax Form 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 barcode (This link will open a new window).

  • You are completing form TP-766.2-V, Averaging of a Retroactive Payment, Support-Payment Arrears or a Repayment of Support, to average a payment from Retraite Québec, for example.
  • You are reporting income (or losses) from a business or profession, or rental income (or losses), in more than nine separate financial statements or copies of form TP-80-V, Business or Professional Income and Expenses; form TP-80.1-V, Calculation of Business or Professional Income, Adjusted to December 31; or form TP-128-V, Income and Expenses Respecting the Rental of Immovable Property.
  • You are claiming capital cost allowance more than eight times on form TP-80-V.
  • You have identified more than four other members of a partnership on form TP-80-V.
  • You have identified more than four other co-owners on form TP-128-V.
  • You are claiming capital cost allowance more than six times on form TP-128-V.
  • You are reporting business income or income from immovable property from a partnership, and you have not received an RL-15 slip (see courtesy translation RL-15.EX-T) or a T5013 slip for that income.
  • You are completing form T1139, Reconciliation of 2016 Business Income for Tax Purposes, to report income (or losses) as recorded on form T2121, Statement of Fishing Activities, or on form T2042, Statement of Farming Activities.
  • You are filing more than one return for a deceased person, for the taxation year.
  • As a result of a tax election or because of an agreement, you have to complete a specific form (such as form TP-518-V, Transfer of Property by a Taxpayer to a Taxable Canadian Corporation).
  • You are completing form TP-80.1-V, Calculation of Business or Professional Income, Adjusted to December 31, in respect of a new business whose first fiscal period ended on a date other than December 31, 2016, or in respect of the revocation of a previous election to have the fiscal period end on a date other than December 31, 2016, and the adoption of a fiscal period ending on December 31, 2016.
Special cases
  • If you are completing form TP-1086.R.23.12-V, Costs Incurred for Work on an Immovable, and you have identified more than 12 recipients of amounts paid or payable, NetFile Québec will accept your income tax return only if you send the information online for the first 12 of those recipients and indicate that there are more than 12 recipients. You must then enter the information for the other recipients on a paper copy of the form and mail the form to our Montréal office.
  • If you are completing form TP-274-V, Designation of Property as a Principal Residence, you can either file the form online, using My Account or mail it to our Montréal office. In the latter case, you can file your income tax return online or mail it to our Montréal office.
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