Tax Form Restrictions for the 2023 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 completing form TP-766.2-V, Averaging of a Retroactive Payment, Support-Payment Arrears or a Repayment of Support (for example, to average a payment from Retraite Québec).
- You are reporting income (or losses) from a business or profession, or rental income (or losses), in more than nine separate financial statements or copies of form TP-80-V, Business or Professional Income and Expenses, form TP-80.1-V, Calculation of Business or Professional Income, Adjusted to December 31, or form TP-128-V, Income and Expenses Respecting the Rental of Immovable Property.
- You are claiming capital cost allowance more than eight times on form TP-80-V.
- You have identified more than four other members of a partnership on form TP-80-V.
- You have identified more than four other co-owners on form TP-128-V.
- You are claiming capital cost allowance more than six times on form TP-128-V.
- You are reporting business income or income from immovable property from a partnership, and you have not received an RL-15 slip (see courtesy translation RL-15.EX-T) or a T5013 slip for it.
- You are completing form T1139, Reconciliation of 2022 Business Income for Tax Purposes, to report income (or losses) as recorded on form T2121, Statement of Fishing Activities, or on form T2042, Statement of Farming Activities.
- You are filing more than one return for a deceased person for the taxation year.
- As a result of a tax election or because of an agreement, you have to complete a specific form (such as form TP-518-V, Transfer of Property by a Taxpayer to a Taxable Canadian Corporation).
- You are completing form TP-80.1-V, Calculation of Business or Professional Income, Adjusted to December 31, in respect of a new business whose first fiscal period ended on a date other than December 31, 2022, or in respect of the revocation of a previous election to have the fiscal period end on a date other than December 31, 2022, and the adoption of a fiscal period ending on December 31, 2022.
- You are completing form TP-718.104.22.168-V, Adjustment for Income Replacement Indemnities Received from a Public Compensation Plan Outside Québec, because you received, under a law of Canada or a province other than Québec, income replacement indemnities or compensation for the loss of financial support (workers' compensation or indemnities received further to a precautionary cessation of work, a traffic accident, an act of good citizenship or because you were the victim of a crime) based on your net employment income and relating to a period in 2022.
NetFile Québec will only let you identify 12 people or businesses in form TP-1086.R.23.12-V, Costs Incurred for Work on an Immovable. If you need to identify more than that, submit the information about the first 12 online, indicate that there are more than 12 in total and then enter the information for the others on a paper copy of the form and mail the form to our Montréal office.