Income 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 reporting employment income earned outside Canada.
  • You disposed of more than four immovables or depreciable properties.
  • You split dividend income.
  • You are deemed a resident who is exempt from income tax (for example, an ambassador).
  • You are claiming the deduction for foreign producers or foreign individuals holding a key position in a foreign production filmed in Québec.
  • You are claiming the deduction for foreign farm workers (This link will open a new window).
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