# Who is eligible to use NetFile Québec?

#### Revenu Québec says...

Most Québec tax filers who have filed returns before can use NetFile Québec to submit a return for the current tax year (the service may not be used to file returns for past years). However, tax returns for less common tax situations cannot be filed electronically (see below).

General restrictions

## General restrictions

You cannot use NetFile Québec if any of the following apply:

- You declared bankruptcy or made a proposal in bankruptcy at some time in 2008 or 2009.
- Your social insurance number begins with 9, and your income tax return for the 2007 taxation year has not yet been processed.
- You do not have a social insurance number, but you have a temporary taxation number that begins with 0.
- Your spouse does not have a social insurance number, but has a temporary taxation number that begins with 0.
- You were not resident in Québec on December 31, 2008, or you were absent from Québec throughout the year.
- Your address is outside Québec.
- Your only address is a P.O. box.
- You were not resident in Canada throughout 2008.
- Your spouse does not reside in Canada.
- You are requesting an income tax adjustment on line 402 of Schedule E.
- You already filed an income tax return for the 2008 taxation year.

Income restrictions

## Income restrictions

You cannot use NetFile Québec if any of the following apply:

- You are reporting income earned outside Canada.
- You are claiming a deduction for employment income earned outside Canada.
- You are reporting business income (or business losses) in another province.
- You disposed of more than four immovables or depreciable properties.
- You split dividend income.
- You are claiming the deduction for a member of a partnership that operates an international financial centre (IFC).
- You are a deemed a resident entitled to forgiveness of income tax (for example, an ambassador).
- You are claiming a deduction for foreign producers.
- You are claiming a deduction for foreign specialists working for a corporation operating a stock exchange business or a securities clearing-house business.
- You are claiming a deduction for foreign farm workers.

Tax credit restrictions

## Tax credit restrictions

You cannot use NetFile Québec if any of the following apply:

- You paid foreign income tax to more than one country, or you are entitled to foreign tax credits for 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 (Schedule A).
- You are claiming more than six amounts transferred to you by children 18 or over enrolled post-secondary studies (Schedule A).
- You are claiming a non-refundable tax credit for more than six amounts transferred by children for tuition or examination fees.
- You are claiming a credit for individuals living in northern villages for more than six dependent children.
- You are claiming an amount for more than three other dependants.
- You are claiming a 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 (Schedule O).
- You are claiming a tax credit for scientific research and experimental development.
- You are claiming a deduction for support payments made for more than six beneficiaries.
- You are reporting more than 12 amounts for child-care expenses.
- You are claiming the tax credit for child-care expenses for more than six eligible children.
- You are claiming an amount for a person living alone on line 20 of Schedule B, and you have a spouse.
- In 2008, you received workers' compensation, indemnities (further to a precautionary cessation of work, a traffic accident or because you were the victim of a crime), or compensation for loss of financial support owing to you for a previous year, under a law of Canada or a province other than Québec.
- You, as a child 18 or over enrolled in post-secondary studies, are transferring an amount to more than four beneficiaries (Schedule S).

Restrictions concerning tax forms

## Restrictions concerning tax forms

You cannot use NetFile Québec if any of the following apply:

- You are completing form TP-766.2-V, Averaging of a Retroactive Payment, Support-Payment Arrears or a Repayment of Support, to average a retroactive payment (such as benefits under the Québec Pension Plan).
- You are making a tax election, an agreement or a designation for which you must complete a form (such as form TP-274-V, Designation of Property as a Principal Residence, or form TP-518-V, Transfer of Property by a Taxpayer to a Taxable Canadian Corporation).
- 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, Income and Expenses Relating to a Business or Profession, TP-80.1-V, Calculation of Business or Professional Income Adjusted to December 31, or TP-128-V, Income and Expenses Respecting the Rental of Immovable Property.
- 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, 2008, or in respect of the revocation of a previous election to have the fiscal period end on a date other than December 31, 2008, and the adoption of a fiscal period ending on December 31, 2008.
- You are claiming capital cost allowance more than eight times on form TP-80-V, Income and Expenses Relating to a Business or Profession.
- You have indicated more than four other partners on form TP-80-V, Income and Expenses Relating to a Business or Profession.
- You have indicated more than four other co-owners on form TP-128-V, Income and Expenses Respecting the Rental of Immovable Property.
- You are claiming capital cost allowance more than six times on form TP-128-V, Income and Expenses Respecting the Rental of Immovable Property.
- You are reporting partnership income from a business or immovable property, but you have not received an RL-15 slip or a T5013 slip.
- You are completing form T1139, Reconciliation of 2008 Business Income for Tax Purposes, to report income (or losses) on form T2121, Statement of Fishing Activities, or on form T2042, Statement of Farming Activities.
- You are filing more than one return for the taxation year for a deceased person.

What do I do if I cannot use NetFile Québec?

## What do I do if I cannot use NetFile Québec?

If QuickTax detects that your return may not be eligible, it suggests steps you can take.

If your return still does not qualify for NetFile Québec, print it it and mail it to Revenu Québec.

Related information
Who is eligible to use NETFILE?