Tax Credit Restrictions for the 2019 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. Where possible, enclose form TPF-1.U-V, Income Tax Return Data, which contains the two-dimensional barcode.

  • You paid foreign income tax to more than one country or you are entitled to a foreign tax credit on business income.
  • You are claiming a tax credit for the averaging of the deduction for the repayment of certain benefits.
  • You are claiming an amount for more than six children under 18 enrolled in post-secondary studies.
  • You are claiming more than six amounts transferred to you by children 18 or over enrolled in post-secondary studies.
  • You are claiming more than six amounts transferred to you by children for tuition or examination fees.
  • You are claiming an amount for more than three other dependants.
  • You are claiming the refundable tax credit for caregivers for more than two eligible relatives.
  • You are claiming the tax credit for respite of caregivers for more than two people with a significant disability.
  • You are claiming the tax credit for scientific research and experimental development.
  • You are claiming a deduction for support payments made for more than four beneficiaries.
  • You are reporting more than 12 amounts for childcare expenses.
  • You are claiming the tax credit for childcare expenses for more than six eligible children.
  • In 2019, you received, under a law of Canada or of a province other than Québec, an income replacement indemnity (workers' compensation; an indemnity further to a precautionary cessation of work, a traffic accident or an act of good citizenship; or an indemnity because you were the victim of a crime) or compensation for the loss of financial support, owing to you for a previous year.
  • You are entering an amount transferred by a child 18 or over enrolled in post-secondary studies for more than four children.
  • You are claiming the solidarity tax credit in Schedule D of your income tax return and are under 18.

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