General Restrictions for the 2020 Taxation Year

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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.

  • Your social insurance number begins with 9, and no income tax return has been processed in your regard.
  • 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 2020 or 2021 and have not been discharged.
  • Your address is outside Québec or you were not resident in Québec on December 31, 2020. Exceptions:
    • You are an individual in business, you operated a business in Québec in 2020 and you were resident elsewhere in Canada on December 31, 2020.
    • 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 2020. 
  • Your spouse is not resident in Canada.
  • You are requesting an income tax adjustment on line 402 of Schedule E. 
  • You want to file a second original income tax return for the 2020 taxation year.
  • You did not file an income tax return for the 2020 taxation year, and we have issued you a notice of assessment.

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