Exclusions

You cannot use EFILE Online or EFILE Online Plus to file an amended return or a return for any year except the 2010 tax year. In addition, you cannot file a return electronically in any of the following situations:

1. The taxpayer is a deemed resident (not subject to provincial or territorial tax).
   
   
2. The taxpayer died prior to the current tax year. Early filed and Elective deceased returns also remain as exclusions.
   
   
3. The taxpayer's social insurance number begins with "0."
   
   
4. The taxpayer is coded bankrupt according to Canada Revenue Agency's records and is filing an in-bankruptcy or post-bankruptcy return. Only pre-bankruptcy returns are accepted through EFILE.
   
   
5. The taxpayer is an immigrant, an emigrant, or a non-resident.
   
   
6. The taxpayer's address is outside Canada.
   
   
7. The taxpayer is subject to provincial/territorial income tax in more than one jurisdiction.
   
   
8. The taxpayer is reporting:
   • Canadian source income from Lloyds of London;
   • employment income earned from an International Organization;
   • lump-sum pension income accrued to December 31, 1971;
   • income or a loss from self-employment or rental operations for which more than six sets of financial statements are prepared;
   • an Ontario, Saskatchewan, British Columbia, or Yukon Qualifying Environmental Trust Tax Credit (may also be referred to as Mining Reclamation Trust Tax Credit);
   • a statement of qualifying retroactive lump-sum payment (T1198);
   • a Nova Scotia research and development tax credit recapture; or,
   • foreign business income (e.g. Box 24 of a T3 slip).
     
     
9. The taxpayer is electing to defer tax on a distribution of spin-off shares by foreign corporations.
   
   
10. The taxpayer is claiming:
    • less than the maximum federal foreign tax credit;
    • foreign taxes paid to more than one country, or is claiming business foreign tax credit(s);
    • a deduction for scientific research and experimental development expenses;
    • an overseas employment tax credit (T626);
    • an Alberta stock savings plan tax credit (T89);
    • a Saskatchewan royalty tax rebate (T82);
    • a disability amount for themselves or for their spouse or common-law partner and there is no Form T2201, Disability Tax Credit Certificate, on record, or a new Form T2201 is required;
    • a disability amount for a dependant other than their spouse or common-law partner and there is a first time claim, or a new Form T2201 is required, or the claim is for more than 10 dependants
11. The taxpayer is reporting farming income with the AgriStability and AgriInvest application that involves:
    • farming income from a partnership reported on a T5013 slip or a partnership that includes a corporate partner;
    • a Canadian Indian reporting self-employed income that is "tax-exempt income”
    • more than 10 occurrences for either crop and livestock inventory on EFILE Online returns (SFD type 9 only);
    • more than 50 occurrences for either crop and livestock inventory on EFILE Online Plus returns (SFD type 9 only).