NETFILE - "You are reporting business income from multiple jurisdictions"

You cannot send the federal and / or Quebec tax return via NETFILE if you are in one of these situations:

* you resided in a province or territory on December 31, 2019 (or the date you left Canada if you emigrated from Canada in 2019
), and all or part of your business income, including income received as a retired, inactive, or limited partner, for the year was earned and is allocable to a permanent establishment outside that province or territory, or outside Canada;
OR
* you were a non-resident throughout 2019
carrying on business in more than one province or territory in Canada or receiving income from an office or employment that can reasonably be attributed to duties performed in more than one province or territory in Canada.
This is one of the CRA and Revenu Quebec restrictions:
CRA: http://www.netfile.gc.ca/rstrctns-eng.html


Revenu Quebec: http://www.revenuquebec.ca/en/sepf/services/p_impotnet/particuliers/restrictions_particuliers/revenus.aspx

NOTE: If you are reporting business income from multiple jurisdictions, the software will generate automatically the form T2203 - "Provincial and Territorial Taxes- Multiple Jurisdictions". It must be printed and attached to your federal tax return.

If you are a Quebec resident, the software will generate the form TP-22-V -"Income Tax Payable by an Individual Who Carries On a Business in Canada, Outside Québec". It must be printed and attached to your Quebec tax return.

NOTE: If you are not reporting business income from multiple jurisdictions, please open your tax return, go in the section "Self-employment income"-> "Income, expenses". Please verify the information entered in box "Province and percentage (%) of business income earned outside your province of residence", from the bottom of the page.
Do not enter 0 as percent for any province or territory.

ID: 20130916164432NI.xml

Webpage: KPA210-20130916164432NI.htm

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