General 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).

  • Your social insurance number begins with 9, and your income tax return for the 2015 taxation year has not yet been processed. 
  • You or your spouse does not have a social insurance number, but has a temporary identification number that begins with 0. 
  • You declared bankruptcy in 2016 or 2017.
  •  Your address is outside Québec or you were not resident in Québec on December 31, 2016. Exceptions:
    • You are an individual in business who operated a business in Québec in 2016 and was resident elsewhere in Canada on December 31, 2016.
    • You are filing form TP-25-V, Income Tax Payable by an Individual Resident in Canada, Outside Québec, Who Carries On a Business in Québec, with your income tax return.
  • Your only address is a P.O. box. 
  • You were not resident in Canada throughout 2016. 
  • Your spouse is not resident in Canada.
  • You are requesting an income tax adjustment on line 402 of Schedule E. 
  • You already filed an income tax return for the 2016 taxation year.
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