Restrictions

Most–but not all–personal income tax returns can be filed online.

Refer to the restrictions below to find out whether a return can be filed online or must be filed by mail.

• General Restrictions for the 2011 Taxation Year
• Income Restrictions for the 2011 Taxation Year
• Tax Credit Restrictions for the 2011 Taxation Year
• Tax Form Restrictions for the 2011 Taxation Year