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
