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 for you (unless you are a new resident of Canada or a foreign student). 
• Instead of a social insurance number, you have a temporary identification number that begins with 0.
• You declared bankruptcy in 2023 or 2024 and have not been discharged.
• Your address is outside Québec or you were not resident in Québec on December 31, 2023, unless both of the following apply: 
  • You are an individual in business, you operated a business in Québec in 2023 and you were resident elsewhere in Canada on December 31, 2023.
  • 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 2023 (unless you are a new resident of Canada or a foreign student).
• 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 2023 taxation year.