Income Restrictions for the 2022 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.
- You are reporting employment income earned outside Canada (unless you are a new resident of Canada or a foreign student).
- You disposed of more than four immovables or depreciable properties.
- 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.