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.