Exclusions

You cannot use EFILE On-Line or EFILE On-Line Plus to file an amended return or a return for any year except the 2007 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 in 2007 or 2008.
   
   
3. The taxpayer's social insurance number begins with "0."
   
   
4. The taxpayer went bankrupt in 2007 or 2008, or is in bankruptcy status according to the Canada Revenue Agency.
   
   
5. The taxpayer is an immigrant, an emigrant, or a non-resident.
   
   
6. The taxpayer's address is outside Canada.
   
   
7. The taxpayer's taxing province or territory is not the same as his or her province or territory of residence.
   
   
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); or,
   • a qualifying retroactive lump-sum payment (T1198).
   • a Nova Scotia research and development tax credit recapture
     
     
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 experimenta