General Restrictions for the 2011 Taxation Year

If any of the following apply to you, you must file your income tax return by mail, not 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).

• Your social insurance number begins with 9, and your income tax return for the 2010 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 2011 or 2012.
• You were not resident in Québec on December 31, 2011.
• Your address is outside Québec.
• Your only address is a P.O. box.
• You were not resident in Canada throughout 2011.
• Your spouse does not reside in Canada.
• You are requesting an income tax adjustment on line 402 of Schedule E.
• You already filed an income tax return for the 2011 taxation year.