1. This election is only valid on a return for a deceased person.
2. The indicator for the election is invalid. The only valid entry is 1.

1. You have indicated your client is deceased but you have not entered the date of death.
2. There is a date of death but you have not indicated that your client is deceased.

1. Enter 1 where there is no surname change required.
2. Enter 2 where a surname change is required or where the taxpayer is filing the tax return for the first time.

1. The spouse’s or common-law partner’s net income.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner as income.
3. The UCCB repayment reported by the spouse or common-law partner.

1. No selected financial data (SFD) records were submitted.
2. The client is converting to a December 31 fiscal period and the sum of the net incomes/losses on line 9946 on the SFD statements minus any amount on line D on the Form T1139, does not equal the total income (or loss) reported on lines 126, 135, 137, 139, 141 and/or 143.
3. The client is using the alternative method (Part 2 of the Form T1139) and the sum of the net incomes/losses on line 9946 on the SFD statements, plus any amounts for additional business income on line G, minus any amount on line I, does not equal the total income (or loss) reported on lines 126, 135, 137, 139, 141 and/or 143.

1. No selected financial data (SFD) records were submitted.
2. The client is converting to a December 31 fiscal period and the sum of the net incomes/losses on line 9946 on the SFD statements minus any amount on line D on the Form T1139, does not equal the total income (or loss) reported on lines 12600, 13500, 13700, 13900, 14100 and/or 14300.
3. The client is using the alternative method (Part 2 of the Form T1139) and the sum of the net incomes/losses on line 9946 on the SFD statements, plus any amounts for additional business income on line G, minus any amount on line I, does not equal the total income (or loss) reported on lines 12600, 13500, 13700, 13900, 14100 and/or 14300.

1. There are more than 80 lines present in the free format area of SFD type 01 to 08.
2. There are more than 29 occurrences for commodity codes under the “Commodity sales and program payments” section of SFD type 06.
3. There are more than 14 occurrences for commodity codes under the “Commodity purchases and repayment of program benefits” section of SFD type 06.

If the entries are correct, submit a paper return instead as the Canada Revenue Agency is unable to process this return due to system constraints.

1. Your client is a resident of British Columbia, Manitoba, New Brunswick, Nova Scotia, Newfoundland and Labrador, or the Yukon. Selected financial data (SFD) type 09 is present but no SFD type 06 is present, or vice versa.
2. Your client is a resident of Prince Edward Island, Ontario, Saskatchewan, or Alberta and SFD type 09 is present.
3. Your client is a resident of Quebec, Nunavut or the Northwest Territories and SFD type 06 or type 09 is present.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 7 on line 9918.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner.
3. The UCCB repayment reported on line 213 on the spouse’s or common-law partner’s return.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 1 on line 9918.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner.
3. The UCCB repayment reported on line 21300 on the spouse’s or common-law partner’s return.

1. If the amount is prorated due to immigrant status, a date of entry into Canada is required.
2. If the amount is prorated due to emigrant status, the return is not eligible for EFILE. Submit a paper return instead.

1. If the amount is prorated due to immigrant status, a date of entry into Canada is required.
2. If the amount is prorated due to emigrant status, the return is not eligible for EFILE. Submit a paper return instead.

1. There is an entry on line 330 but no entry on line 5868, or vice versa.
2. You are filing a return for multiple jurisdictions and income is allocated to Ontario. There is an entry on line 330 but no entry on line 5788 for Ontario medical expenses, or vice versa.

1. There is an entry on line 33099 but no entry on line 58689, or vice versa.
2. You are filing a return for multiple jurisdictions and income is allocated to Ontario. There is an entry on line 33099 but no entry on line 57880 for Ontario medical expenses, or vice versa.

1. You have reported the net rental or self-employed income without an amount for the gross income, or vice versa.
2. On the Schedule 3, you have reported the total proceeds of disposition without an amount for the net gain (or loss), or vice versa.
3. On the Form T1170, there is an entry on line 6823 but no entry on line 6822, or vice versa.
4. On the Form T1170, there is an entry on line 6825 but no entry on line 6824, or vice versa.

1. You have reported the net rental or self-employed income without an amount for the gross income, or vice versa.
2. On the Schedule 3, you have reported the total proceeds of disposition without an amount for the net gain (or loss), or vice versa.
3. On the Form T1170, there is an entry on line 68230 but no entry on line 68220, or vice versa.
4. On the Form T1170, there is an entry on line 68250 but no entry on line 68240, or vice versa.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 7 on line 9918.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner, or the UCCB repayment reported on line 213 on the spouse’s or common-law partner’s return.
3. The registered disability savings plan (RDSP) income reported by the spouse or common-law partner, or the RDSP repayment reported on line 5536 on the spouse’s or common-law partner’s return.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 1 on line 9918.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner, or the UCCB repayment reported on line 21300 on the spouse’s or common-law partner’s return.
3. The registered disability savings plan (RDSP) income reported by the spouse or common-law partner, or the RDSP repayment reported on line 55360 on the spouse’s or common-law partner’s return.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 7 on line 9918.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner, or the UCCB repayment reported on line 213 on the spouse’s or common-law partner’s return.
3. The registered disability savings plan (RDSP) income reported by the spouse or common-law partner, or the RDSP repayment reported on line 5536 on the spouse’s or common-law partner’s return.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 1 on line 9918.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner, or the UCCB repayment reported on line 21300 on the spouse’s or common-law partner’s return.
3. The registered disability savings plan (RDSP) income reported by the spouse or common-law partner, or the RDSP repayment reported on line 55360 on the spouse’s or common-law partner’s return.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 7 on line 9918. Where the spouse or common-law partner maintained a separate residence due to medical, educational, or business reasons, enter 1 on line 6089. Where the spouse or common-law partner was not resident of Canada, enter 1 on line 5527.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner, or the UCCB repayment reported on line 213 on the spouse’s or common-law partner’s return.
3. The registered disability savings plan (RDSP) income reported by the spouse or common-law partner, or the RDSP repayment reported on line 5536 on the spouse’s or common-law partner’s return.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 1 on line 9918. Where the spouse or common-law partner maintained a separate residence due to medical, educational, or business reasons, enter 1 on line 60890. Where the spouse or common-law partner was not resident of Canada, enter 1 on line 55270.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner, or the UCCB repayment reported on line 21300 on the spouse’s or common-law partner’s return.
3. The registered disability savings plan (RDSP) income reported by the spouse or common-law partner, or the RDSP repayment reported on line 55360 on the spouse’s or common-law partner’s return.

1. There is an entry on line 117 for universal child care benefit (UCCB) received and there is also an entry in the "Identification" area on page 1 of the return indicating UCCB reported by the spouse or common-law partner.
2. The entry for the UCCB repayment on line 213 equals the spouse’s or common-law partner’s UCCB repayment amount in the "Identification" area on page 1 of the return.

1. There is an entry on line 11700 for universal child care benefit (UCCB) received and there is also an entry in the "Identification" area on page 1 of the return indicating UCCB reported by the spouse or common-law partner.
2. The entry for the UCCB repayment on line 21300 equals the spouse’s or common-law partner’s UCCB repayment amount in the "Identification" area on page 1 of the return.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 7 on line 9918.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner, or the UCCB repayment reported on line 213 on the spouse’s or common-law partner’s return.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 1 on line 9918.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner, or the UCCB repayment reported on line 21300 on the spouse’s or common-law partner’s return.

1. There is an entry on line 320 on the federal Schedule 11 for eligible tuition fees paid but no entry on line 5914 on the provincial or territorial Schedule 11, or vise versa.
2. Box 345 has not been ticked on the federal Schedule 11 to indicate part-time enrollment due to disability or impairment. There is an entry on line 325 for the number of months enrolled as a part-time student but no entry on line 5916 on the provincial or territorial Schedule 11, or vise versa.
3. There is an entry on line 328 on the federal Schedule 11 for the number of months enrolled as a full-time student but no entry on line 5918 on the provincial or territorial Schedule 11, or vise versa.

1. There is an entry on line 32000 and/or line 32001 on the federal Schedule 11 for eligible tuition fees paid but no entry on line 59140 on the provincial or territorial Schedule 11, or vice versa.
2. Line 32005 has not been ticked on the federal Schedule 11 to indicate part-time enrollment due to disability or impairment. There is an entry on line 32010 to indicate enrollment as a part-time student but no entry on line 59160 on the provincial or territorial Schedule 11, or vise versa.
3. There is an entry on line 32020 on the federal Schedule 11 to indicate enrollment as a full-time student but no entry on line 59180 on the provincial or territorial Schedule 11, or vice versa.

1. The amount on line 6356 for the one time trade entry credit or the amount on line 6357 for the annual maintenance credit is not equal to one of the four allowable amounts on the Form T1284.
2. There is an entry on line 6356 and on line 6357.
3. There is an entry on line 6356 or line 6357, but no entry on line 101 or 104.
4. You have indicated this is a pre-bankruptcy return. If the entry on line 6356 or 6357 is a partial claim, submit a paper return instead as the Canada Revenue Agency is not able to process this return due to system constraints. Otherwise, review your entries and make the necessary corrections.

1. Line 5834 cannot be greater than the sum of line 101 for employment income plus line 104 for other employment income.
2. Line 5834 cannot be greater than the maximum allowable for the tax year.

1. Line 58310 cannot be greater than the sum of line 10100 for employment income plus line 10400 for other employment income.
2. Line 58310 cannot be greater than the maximum allowable for the tax year.

1. Line 5823 on the Form NS428 or PE428 for the amount for young children is incorrect based on line 6372 for the number of months.
2. There is an entry on line 5823 without a corresponding entry on line 6372, or vice versa.

1. Line 58230 on the Form NS428 or PE428 for the amount for young children is incorrect based on line 58229 for the number of months.
2. There is an entry on line 58230 without a corresponding entry on line 58229, or vice versa.

1. Line 5823 on the Form NU428 for the amount for young children is incorrect based on line 6371 for the number of children.
2. There is an entry on line 5823 without a corresponding entry on line 6371, or vice versa.

1. Line 58230 on the Form NU428 for the amount for young children is incorrect based on line 63710 for the number of children.
2. There is an entry on line 58230 without a corresponding entry on line 63710, or vice versa.

1. There is no income reported on line 122, 135 or 137. Please include the associated self-employed income (or loss) on the appropriate line.
2. Your client is no longer entitled to claim this tax credit because this return is filed more than 12 months after the filing due date.

1. There is no income reported on line 12200, 13500 or 13700. Please include the associated self-employed income (or loss) on the appropriate line.
2. Your client is no longer entitled to claim this tax credit because this return is filed more than 12 months after the filing due date.

1. There is no entry on one or more supporting lines 5970/5971/5972, 5973/5974/5975 and/or 5976/5977/5978.
2. There are entries on all of lines 5973/5974/5975, or all of lines 5976/5977/5978, and line 5970 does not equal 1, 2, 3 or 4.

1. There is no entry on one or more supporting lines 59700/59710/59720, 59730/59740/59750 and/or 59760/59770/59780.
2. There are entries on all of lines 59730/59740/59750, or all of lines 59760/59770/59780, and line 59700 does not equal 1, 2, 3 or 4.

1. $3,000 – 1 year Certificate, Diploma, or Journeyperson
2. $6,400 – 2 or 3 year Certificate or Diploma
3. $15,000 – 3 year Undergraduate Degree
4. $20,000 – 4 year Undergraduate Degree

1. $3,000 – 1 year Certificate, Diploma, or Journeyperson
2. $6,400 – 2 or 3 year Certificate or Diploma
3. $15,000 – 3 year Undergraduate Degree
4. $20,000 – 4 year Undergraduate Degree

1. There is an entry on line 6084 but no entry on line 6087, or vice versa.
2. There is an entry on line 6088 but no entry on line 6084 or 6087.

1. Line 6084 cannot be prior to year 2007, or more than 10 years before the current tax year, or greater than the current tax year.
2. Line 6084 for the current tax year is greater than 10 years from the previous claim on line 6084.
3. There is an entry on line 6087 and line 6084 is not equal to the tax year.

1. If the province of residence is Ontario or Saskatchewan, the amount on line 5914 on the provincial Schedule 11 cannot be greater than the entry on line 320.
2. For all other provinces or territories of residence (except New Brunswick), the same amount must be entered on line 320 and on line 5914 on the provincial or territorial Schedule 11.

1. There is an entry on line 370 on the Schedule 1 for the children’s art amount and no entry on line 5841 on the provincial or territorial Form 428, or vice versa.
2. There are entries on line 370 and on line 5841 and the entries do not equal.

1. There are entries on the Form T1172 for additional tax on accumulated income payments from RESPs. The sum of line 6827 plus line 6828 cannot exceed line 130 for other income.
2. There is an entry on line 6821 on the Form RC359 for excess EPSP amount but there is no entry on line 229 for employment expenses.

1. There are entries on the Form T1172 for additional tax on accumulated income payments from RESPs. The sum of line 68270 plus line 68280 cannot exceed line 13000 for other income.
2. There is an entry on line 68210 on the Form RC359 for excess EPSP amount but there is no entry on line 22900 for employment expenses.

1. The amount included in income for LLP cannot be greater than the amount that you have reported on line 129. Correct the entry on line 129 or the amount designated as LLP withdrawal.
2. You have indicated this is a pre-bankruptcy return. A LLP repayment and/or the income inclusion amount must be reported on the post-bankruptcy return. Delete the LLP entries on lines 129, 5511 and/or 262.

1. The amount included in income for LLP cannot be greater than the amount that you have reported on line 12900. Correct the entry on line 12900 or the amount designated as LLP withdrawal.
2. You have indicated this is a pre-bankruptcy return. A LLP repayment and/or the income inclusion amount must be reported on the post-bankruptcy return. Delete the LLP entries on lines 12900, 55110 and/or 24620.

1. Line 6521 cannot exceed the amount of deferred security option benefits on the Canada Revenue Agency’s (CRA) records.
2. You have indicated that your client is deceased and there is an entry on lines 6521 and/or 6522. If the entries are correct, submit a paper return instead as the CRA is unable to process this return due to system constraints.

1. Line 65210 cannot exceed the amount of deferred security option benefits on the Canada Revenue Agency’s (CRA) records.
2. You have indicated that your client is deceased and there is an entry on lines 65210 and/or 65220. If the entries are correct, submit a paper return instead as the CRA is unable to process this return due to system constraints.

1. Line 5349 exceeds line 437 for total income tax deducted but there is no entry on line 210 for the deduction for elected split-pension amount.
2. There is an entry on line 210 and line 5349 exceeds the sum of line 437 plus line 6805 on the Form T1032 for tax deducted for the elected split-pension amount.

1. Line 53490 exceeds line 43700 for total income tax deducted but there is no entry on line 21000 for the deduction for elected split-pension amount.
2. There is an entry on line 21000 and line 53490 exceeds the sum of line 43700 plus line 68050 on the Form T1032 for tax deducted for the elected split-pension amount.

1. If the amount is prorated due to immigrant status, a date of entry into Canada is required.
2. If the amount is prorated due to emigrant status, the return is not eligible for EFILE. Submit a paper return instead.

1. If the amount is prorated due to immigrant status, a date of entry into Canada is required.
2. If the amount is prorated due to emigrant status, the return is not eligible for EFILE. Submit a paper return instead.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 7 on line 9918.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner, or the UCCB repayment reported on line 213 on the spouse’s or common-law partner’s return.
3. The registered disability savings plan (RDSP) income reported by the spouse or common-law partner, or the RDSP repayment reported on line 5536 on the spouse’s or common-law partner’s return.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 1 on line 9918.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner, or the UCCB repayment reported on line 21300 on the spouse’s or common-law partner’s return.
3. The registered disability savings plan (RDSP) income reported by the spouse or common-law partner, or the RDSP repayment reported on line 55360 on the spouse’s or common-law partner’s return.

1. The Yukon First Nation identification number is invalid.
2. There is a valid self-governing First Nation identification number but the territory of residence on December 31 is not Yukon.
3. There is a valid self-governing Yukon First Nation identification number but no answer to the self-governing citizen question.
4. There is an indication that your client resided within British Columbia Nisga’a lands on December 31, but no answer to the citizen of Nisga’a nation question.
5. There is an indication that your client resided on Délįnę Settlement Lands or in the Community of Délįnę within Northwest Territories on December 31, but no answer to the citizen of the Délįnę Got’įnę Government nation question.

1. There is no entry on line 5106 on the Schedule 5 for the eligible dependant’s net income.
2. You are filing a return for multiple jurisdictions and there is no entry on line 5612 on the Form T2203.

Where the dependant’s net income is zero, enter 1 on line 5106.

1. There is no entry on line 51106 on the Schedule 5 for the eligible dependant’s net income.
2. You are filing a return for multiple jurisdictions and there is no entry on line 56120 on the Form T2203.

Where the dependant’s net income is zero, enter 1 on line 51106.

1. The province or territory of residence is not Nunavut. Only residents of Nunavut are entitled to this credit.
2. You have indicated this is a pre-bankruptcy return. Delete all the entries as the cost of living tax credit is not allowed on a pre-bankruptcy return.

1. The province or territory of residence is other than British Columbia.
2. You are filing a return for multiple jurisdiction and no income is allocated to British Columbia on line 5219 on Form T2203.

1. The province or territory of residence is other than British Columbia.
2. You are filing a return for multiple jurisdiction and no income is allocated to British Columbia on line 52190 on the Form T2203.

1. Line 395 differs from the maximum allowable.
2. There is also an entry on line 362 for the volunteer firefighters’ amount. You cannot have an entry on both lines.

1. Line 31240 differs from the maximum allowable.
2. There is also an entry on line 31220 for the volunteer firefighters’ amount. You cannot have an entry on both lines.

1. There is an entry on line 372 on the Schedule 8 or in Part 2 on the Form RC381 but there is no indication that the client is in receipt of CPP retirement benefits.
2. There is an entry on line 372 on the Schedule 8 or in Part 2 on the Form RC381 and your client is in receipt of T4 earnings. To elect to stop contributing on T4 earnings, a CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election, must be completed and filed with the Canada Revenue Agency.

1. No indication that the client is in receipt of CPP retirement benefits.
2. Your client is in receipt of T4 earnings. To elect to stop contributing on T4 earnings, a Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election, must be completed and filed with the Canada Revenue Agency.
3. To be considered valid, an election or revocation that begins in the current tax year must be filed on or before June 15 of the current tax year plus 2.

1. No indication that the client is in receipt of CPP retirement benefits.
2. Your client is in receipt of T4 earnings. To elect to stop contributing on T4 earnings, a Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election, must be completed and filed with the Canada Revenue Agency.
3. To be considered valid, an election or revocation that begins in the current tax year must be filed on or before June 15 of the current tax year plus 2.

1. No entry on line 479 for a NU tax credit. If your client’s spouse or common-law partner is claiming the tax credit, delete the entries for the cost of living tax credit.
2. You have indicated that your client is filing a pre-bankruptcy return. The NU cost of living tax credit is calculated for the calendar year when the post-bankruptcy return is assessed. Delete the entries for the cost of living tax credit.

1. No entry on line 47900 for a NU tax credit. If your client’s spouse or common-law partner is claiming the tax credit, delete the entries for the cost of living tax credit.
2. You have indicated that your client is filing a pre-bankruptcy return. The NU cost of living tax credit is calculated for the calendar year when the post-bankruptcy return is assessed. Delete the entries for the cost of living tax credit.

1. The entries on the Schedule 2 do not balance with line 326. If there are entries on the Schedule 2 but no entry on line 326, or vice versa, contact your software developer.
2. You are filing a return for multiple jurisdictions. There is an entry on line 326 but no entry on any of the lines on the Form T2203 corresponding to the taxing jurisdictions (lines 5643 to 5649, 5684, 5685, 5691, 5936 and 5946), or vice versa.

1. The entries on the Schedule 2 do not balance with line 32600. If there are entries on the Schedule 2 but no entry on line 32600, or vice versa, contact your software developer.
2. You are filing a return for multiple jurisdictions. There is an entry on line 32600 but no entry on any of the lines on the Form T2203 corresponding to the taxing jurisdictions (lines 56430 to 56490, 56840, 56850, 56910, 59360 and 59460), or vice versa.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 7 on line 9918.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner, or the UCCB repayment reported on line 213 on the spouse’s or common-law partner’s return.
3. You have indicated this is a pre-bankruptcy return. The sales tax credit is calculated for the calendar year when the post-bankruptcy return is assessed. Delete the entries for the BC sales tax credit.
4. You have indicated that your client is deceased. Delete the entries as the sales tax credit is not allowed on a subsection 70(1) return.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 1 on line 9918.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner, or the UCCB repayment reported on line 21300 on the spouse’s or common-law partner’s return.
3. You have indicated this is a pre-bankruptcy return. The sales tax credit is calculated for the calendar year when the post-bankruptcy return is assessed. Delete the entries for the BC sales tax credit.
4. You have indicated that your client is deceased. Delete the entries as the sales tax credit is not allowed on a subsection 70(1) return.

1. Your client is no longer entitled to claim the BC training tax credit for employers or the shipbuilding and ship repair industry tax credit because this return is filed more than three years after the end of the tax year.
2. Your client is no longer entitled to claim the BC mining exploration tax credit because this return is filed more than 18 months after the end of the tax year.

1. Line 6343 is not equal to $1,000 or $2,000.
2. Line 6344 is not equal to $2,000.
3. Line 6345 is not equal to $2,500 or a multiple of $2,500.
4. Line 6346 exceeds the maximum allowable.

1. Line 63430 is not equal to $1,000 or $2,000.
2. Line 63440 is not equal to $2,000.
3. Line 63450 is not equal to $2,500 or a multiple of $2,500.
4. Line 63460 exceeds the maximum allowable.

1. Line 262 and/or line 5897 exceeds the maximum LLP repayable balance outstanding.
2. You have indicated that your client is filing a pre-bankruptcy return. LLP repayments must be reported on the post-bankruptcy return. Delete line 262 and/or line 5897.

1. Line 24620 and/or line 58970 exceeds the maximum LLP repayable balance outstanding.
2. You have indicated that your client is filing a pre-bankruptcy return. LLP repayments must be reported on the post-bankruptcy return. Delete line 24620 and/or line 58970.

1. Line 384 plus line 386 is greater than line 387.
2. There is no entry on line 387.
3. There is no entry for the spouse’s or common-law partner’s net income in the "Identification" area on page 1. Where this amount is zero or negative, enter 7 on line 9918 and enter 1 on line 387.

1. Line 38106 plus line 38107 is greater than line 38108.
2. There is no entry on line 38108.
3. There is no entry for the spouse’s or common-law partner’s net income in the "Identification" area on page 1. Where this amount is zero or negative, enter 1 on line 9918 and enter 1 on line 38108. If the eligible spouse only has exempt income, enter the exempt income from line 38107 (if any) on line 38108.

1. The marital status is married or living common-law but there is no entry on line 382.
2. The marital status is other than married or living common-law but line 382 and/or 394 is equal to 1.
3. The marital status is other than married or living common-law but there are entries on lines 384, 386, 387, 389 and/or 390.

If the client was married or living common-law at any time during the year but on December 31 the marital status is widowed, and the death of the spouse occurred after June 30 of the tax year and line 382 is equal to 1, enter 1 on line 5522.

1. The marital status is married or living common-law but there is no entry on line 38101.
2. The marital status is other than married or living common-law but line 38101 and/or 38104 is equal to 1.
3. The marital status is other than married or living common-law but there are entries on lines 38106, 38107, 38108, 38109 and/or 38110.

If the client was married or living common-law at any time during the year but on December 31 the marital status is widowed, and the death of the spouse occurred after June 30 of the tax year and line 38101 is equal to 1, enter 1 on line 55220.

1. There is an entry on line 385 but no entry on line 388.
2. There is an entry on line 5363 but no entry on line 385 or on line 388.

1. The eligible spouse’s net income, minus
2. Line 5230 for the eligible spouse’s capital gains from mortgage foreclosures and conditional sales repossessions, plus
3. Line 389 for the eligible spouse’s tax-exempt part of all income earned or received on a reserve less the deductions related to the income or an allowance received as an emergency volunteer, plus
4. Line 213 on the eligible spouse’s return for the universal child care benefit (UCCB) repayment, plus
5. Line 5538 on the eligible spouse’s return for the registered disability savings plan (RDSP) repayment, minus
6. The UCCB reported on the eligible spouse’s return, minus
7. Line 5537 on the eligible spouse’s return for the RDSP income.

1. The eligible spouse’s net income, plus
2. Line 5368 for the eligible spouse’s total split income, minus
3. Line 5230 for the eligible spouse’s capital gains from mortgage foreclosures and conditional sales repossessions, plus
4. Line 389 for the eligible spouse’s tax-exempt part of all income earned or received on a reserve less the deductions related to that income or an allowance received as an emergency volunteer, plus
5. Line 213 of the eligible spouse’s return for the universal child care benefit (UCCB) repayment, plus
6. Line 5538 of the eligible spouse’s return for the registered disability savings plan (RDSP) repayment, minus
7. The UCCB reported on the eligible spouse’s return, minus
8. Line 5537 of the eligible spouse’s return for the RDSP income.

1. The eligible spouse’s net income, plus
2. Line 53680 for the eligible spouse’s total split income, minus
3. Line 52300 for the eligible spouse’s capital gains from mortgage foreclosures and conditional sales repossessions, plus
4. Line 38109 for the eligible spouse’s tax-exempt part of all income earned or received on a reserve less the deductions related to that income or an allowance received as an emergency volunteer, plus
5. Line 21300 of the eligible spouse’s return for the universal child care benefit (UCCB) repayment, plus
6. Line 55380 of the eligible spouse’s return for the registered disability savings plan (RDSP) repayment, minus
7. The UCCB reported on the eligible spouse’s return, minus
8. Line 55370 of the eligible spouse’s return for the RDSP income.

1. To claim non-business foreign tax credit, update lines 431 and 433 and the corresponding supporting lines 5273/5277, 5274/5278 and/or 5275/5279.
2. To claim business foreign tax credit, update lines 434 and 439 and the corresponding supporting lines 5280/5276, 5281/5283 and/or 5282/5284.

1. To claim non-business foreign tax credit, update lines 43100 and 43300 and the corresponding supporting lines 52730/52770, 52740/52780 and/or 52750/52790.
2. To claim business foreign tax credit, update lines 43400 and 43900 and the corresponding supporting lines 52800/52760, 52810/52830 and/or 52820/52840.

1. Line 6802 is greater than the amount calculated for (line 115 plus line 129 minus line 5344 minus line 5508 minus line 5511).
2. No entry on line 6802 but line 6806 is greater than line 130.
3. No entry on line 6802 or on line 6806.

1. Line 68020 is greater than the amount calculated for (line 11500 plus line 12900 minus line 53440 minus line 55080 minus line 55110).
2. No entry on line 68020 but line 68026 is greater than line 13000.
3. No entry on line 68020 or on line 68026.

1. Line 6805 for the tax deducted for the elected split-pension amount differs from the allowable amount based on the entries on lines 6802, 6803 and 6804.
2. There is an entry on line 116 and line 437 is less than line 6805.
3. There is an entry on line 210 and line 437 is less than line 6804 minus line 6805.
4. Line 6804 for the total tax deducted from the transferring spouse’s pension income is equal to line 6802 or line 6806.

The percentage for the split of the pension income must be the same percentage used for the split of the tax. Line 116 or line 210 divided by line C on the Form T1032, multiplied by line 6804, must equal line 6805.

1. Line 6805 for the tax deducted for the elected split-pension amount differs from the allowable amount based on the entries on lines 6802, 6803 and 6804.
2. There is an entry on line 116 and field 437 is less than line 6805.
3. There is an entry on line 210 and line 437 is less than line 6804 minus line 6805.
4. Line 6804 for the total tax deducted from the transferring spouse’s pension income is equal to line 6802 or line 6806 or line 6807.

The percentage for the split of the pension income must be the same percentage used for the split of the tax. Line 116 or line 210 divided by line C on the Form T1032, multiplied by line 6804, must equal line 6805.

1. Line 68050 for the tax deducted for the elected split-pension amount differs from the allowable amount based on the entries on lines 68020, 68030 and 68040.
2. There is an entry on line 11600 and line 43700 is less than line 68050.
3. There is an entry on line 21000 and line 43700 is less than line 68040 minus line 68050.
4. Line 68040 for the total tax deducted from the transferring spouse’s pension income is equal to line 68020 or line 68025 or line 68026.

The percentage for the split of the pension income must be the same percentage used for the split of the tax. Line 11600 or line 21000 divided by line C on the Form T1032, multiplied by line 68040, must equal line 68050.

1. Line 207 is less than the amount calculated.
2. Line 207 is less than line 5124.
3. Line 206 is less than the calculated amount for line 5123.

1. Line 20700 is less than the amount calculated.
2. Line 20700 is less than line 51204.
3. Line 20600 is less than the calculated amount for line 51230.

1. There is an entry on line 210 and on line 6806 on the Form T1032 but your client is under 65 years of age.
2. There is an entry on line 116 but your client’s spouse or common-law partner is under 65 years of age.

1. There is an entry on line 210 and on line 6806 or on line 6807 on the Form T1032 but your client is under 65 years of age.
2. There is an entry on line 116 but your client’s spouse or common-law partner is under 65 years of age.

1. There is an entry on line 21000 and on line 68025 or on line 68026 on the Form T1032 but your client is under 65 years of age.
2. There is an entry on line 11600 but your client’s spouse or common-law partner is under 65 years of age.

1. An entry was made on line 458, but no entry on line 459.
2. An entry was made on line 459, but no entry on line 458.
3. The entries made on line 458 and on line 5838 on Form BC428 do not equal.
4. You have indicated this is a pre-bankruptcy return. Please delete the entries on lines 458 and/or 459, as this claim is not allowed on a pre-bankruptcy return.

1. Line 5842 differs from the maximum allowable.
2. There is an entry on line 5842 without an entry on line 5838, or vice versa.

1. Line 5898 cannot be greater than line 340 on the Schedule 9 for the allowable charitable donations.
2. There is no entry on line 141 for a net farming income (or loss). If the client’s spouse or common-law partner had a farming business in the tax year, enter 1 for the spouse’s self-employed indicator.
3. There is no entry on line 141 for a net farming income (or loss). If the client’s marital status is other than married or living common-law and there was a change in marital status in the tax year, enter 1 on line 5522.

1. No entry on line 5814 on the Form YT428 for the provincial/territorial caregiver amount.
2. Line 5814 does not equal line 304.

1. No entry on line 58170 on the Form YT428 for the provincial/territorial caregiver amount.
2. Line 58170 does not equal line 30425.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 1 on line 9918.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner, or the UCCB repayment reported on line 21300 on the spouse’s or common-law partner’s return.
3. The registered disability savings plan (RDSP) income reported by the spouse or common-law partner, or the RDSP repayment reported on line 55360 on the spouse’s or common-law partner’s return.
4. Line 53680 for the spouse’s or common-law partner’s total split income.
5. Line 52300 for the spouse’s or common-law partner’s capital gains from mortgage foreclosures and conditional sales repossessions.

1. You have indicated this is a pre-bankruptcy return. This credit is not allowed on a pre-bankruptcy return.
2. You have indicated that your client is an immigrant to Canada in the tax year. This credit is not allowed on an immigrant return.

1. Line 6098 on the Form ON428 for the Ontario community food program donation tax credit cannot be greater than line 340 on the Schedule 9 for the allowable charitable donations.
2. There is an entry on line 6098 on the Form NS428 for the food bank tax credit for farmers:
   
   1. Line 6098 cannot be greater than line 340 on the Schedule 9 for the allowable charitable donations.
   2. There is no entry on line 141 for a net farming income (or loss). If the client’s spouse or common-law partner had a farming business in the tax year, enter 1 for the spouse`s self-employed indicator.
   3. There is no entry on line 141 for a net farming income (or loss). If the client’s marital status is other than married or living common-law and there was a change in marital status in the tax year, enter 1 on line 5522.

1. Line 340 cannot be less than line 5 or line 7 on the Schedule 9, whichever is less.
2. Line 354 cannot be greater than the sum of line 340 plus line 342.
3. An entry on line 340 is required when there is an entry on line 329, line 333 and/or line 334.

1. Line 34000 cannot be less than line 5 or line 7 on the Schedule 9, whichever is less.
2. Line 34210 cannot be greater than the sum of line 34000 plus line 34200.
3. An entry on line 34000 is required when there is an entry on line 32900, line 33300 and/or line 33400.

1. Line 6684 is greater than the reserve for the first prior year on the Canada Revenue Agency’s (CRA) records.
2. Line 6685 is greater than line 6709 but no gain or loss was reported on line 107 on the Schedule 3.
3. Line 6694 indicates there are reserves from at least two dispositions on lines 6708 and/or 6684. Line 6694 cannot be greater than the reserve on line 6684.
4. Line 6695 indicates there are reserves from at least two dispositions on lines 6709 and/or 6685. Line 6695 cannot be greater than the reserve on line 6685.
5. There is an entry on line 6694 but the CRA’s records do not indicate there was an entry on line 6694 on your client’s return for the first prior year. Please delete line 6694.
6. Line 6685 indicates there are reserves from at least two dispositions and it is greater than line 6709. Line 6695 is also required.
7. Line 6702 is greater than the reserve for the first prior year on the CRA’s records but no gain or loss was reported on line 110 on the Schedule 3.
8. Line 6695 indicates there are reserves from at least two dispositions on line 6709 and/or 6685. There is no reserve for the first prior year on the CRA’s records to enter on line 6709. Please delete line 6695.
9. Line 6694 indicates there are reserves from at least two dispositions on line 6708 and/or 6684. There is no reserve for the first prior year on the CRA’s records to enter on line 6708. Please delete line 6694.

1. Line 66840 is greater than the reserve for the first prior year on the Canada Revenue Agency’s (CRA) records.
2. Line 66850 is greater than line 66883 but no gain or loss was reported on line 10700 on the Schedule 3.
3. Line 66848 indicates there are reserves from at least two dispositions on lines 66815 and/or 66840. Line 66848 cannot be greater than the reserve on line 66840.
4. Line 66905 indicates there are reserves from at least two dispositions on lines 66883 and/or 66850. Line 66905 cannot be greater than the reserve on line 66850.
5. There is an entry on line 66848 but the CRA’s records do not indicate there was an entry on line 66848 on your client’s return for the first prior year. Please delete line 66848.
6. Line 66850 indicates there are reserves from at least two dispositions and it is greater than line 66883. Line 66905 is also required.
7. Line 66844 is greater than the reserve for the first prior year on the CRA’s records but no gain or loss was reported on line 11000 on the Schedule 3.
8. Line 66905 indicates there are reserves from at least two dispositions on line 66883 and/or 66850. There is no reserve for the first prior year on the CRA’s records to enter on line 66883. Please delete line 66905.
9. Line 66848 indicates there are reserves from at least two dispositions on line 66815 and/or 66840. There is no reserve for the first prior year on the CRA’s records to enter on line 66815. Please delete line 66848.

1. The principal residence designation on line 179 on the Schedule 3 is invalid. The entry can only be either 1, 2, or 3.
2. An entry on lines 179, 181 and 182 must be present at the same time. There cannot be an entry on one line without an entry on both the other two lines.
3. The entry on line 179 is 1 or 2 and the entry on line 181 is greater than four digits.
4. The entry on line 179 is 3 and the entry on line 181 is other than 8 or 12 digits.

1. The principal residence designation on line 179 on the Schedule 3 is invalid. The entry can only be 1, 2 or 3.
2. There is an entry on line 179 but no SFD was submitted, or vice versa.
3. Line 179 equals 3 indicating designation of multiple properties in the year but there is only one SFD submitted, or there are multiple SFDs submitted but line 179 does not equal 3.

1. The principal residence designation on line 17900 on the Schedule 3 is invalid. The entry can only be 1, 2 or 3.
2. There is an entry on line 17900 but no SFD was submitted, or vice versa.
3. Line 17900 equals 3 indicating designation of multiple properties in the year but there is only one SFD submitted, or there are multiple SFDs submitted but line 17900 does not equal 3.

1. The province of residence is Quebec.
2. The province or territory of residence is other than Quebec and the entry is greater than 12.

1. The province of residence is Quebec.
2. The province or territory of residence is other than Quebec and the entry is greater than 12.

1. The province of residence is Quebec.
2. The province or territory of residence is other than Quebec and the entry is greater than 12.

1. The province of residence is Quebec.
2. The province or territory of residence is other than Quebec and the entry is greater than 12.

1. Enter 1 where the return was completed by a tax professional and a fee was charged.
2. Enter 2 where the return was completed by a tax professional and no fee was charged.
3. Enter 3 where the return was discounted.

1. Enter 1 where the return was completed by a tax professional and a fee was charged.
2. Enter 2 where the return was completed by a tax professional and no fee was charged.
3. Enter 3 where the return was discounted.

1. There is an entry on line 152 for disability benefits but no entry on line 114 or on line 5555 for the number of months of disability.
2. There is an entry on line 5566 for CPP/QPP retirement benefits but no entry on line 114 for CPP or QPP benefits.

1. There is an entry on line 11410 for disability benefits but no entry on line 11400 or on line 55550 for the number of months of disability.
2. There is an entry on line 55660 for CPP/QPP retirement benefits but no entry on line 11400 for CPP or QPP benefits.

1. There is no entry on line 63790.
2. The entry on line 63790 is not valid. The only acceptable entry on this line is 1 for “Yes” or 2 for “No.” Any other value is not acceptable.

1. There is an entry on line 127 for a capital loss. Capital losses are only allowable if the taxpayer is deceased.
2. If this is a subsection 70(1) return for a deceased person and line 127 and/or line 253 do not include the unused net capital losses of other years in the Canada Revenue Agency’s (CRA) records, submit a paper return instead as the CRA is unable to process this return due to system constraints.
3. The amount for taxable capital gains (or net capital losses, if the taxpayer is deceased) is incorrect based on the entries on the Schedule 3, the Form T1170 and/or the Form T2017.

1. There is an entry on line 12700 for a capital loss. Capital losses are only allowable if the taxpayer is deceased.
2. If this is a subsection 70(1) return for a deceased person and line 12700 and/or line 25300 do not include the unused net capital losses of other years in the Canada Revenue Agency’s (CRA) records, submit a paper return instead as the CRA is unable to process this return due to system constraints.
3. The amount for taxable capital gains (or net capital losses, if the taxpayer is deceased) is incorrect based on the entries on the Schedule 3, the Form T1170 and/or the Form T2017.

1. Line 214 for child care expenses exceeds two-thirds of earned income for child care expense purposes.
2. The claim in Part D on the Form T778 exceeds two-thirds of earned income and two-thirds of net income.

1. Line 21400 for child care expenses exceeds two-thirds of earned income for child care expense purposes.
2. The claim in Part D on the Form T778 exceeds two-thirds of earned income and two-thirds of net income.

1. There is an entry on line 332 without an entry on lines 330 and/or 331.
2. There is an entry on line 331 without an entry on line 332.

1. There is an entry on line 33200 without an entry on lines 33099 and/or 33199.
2. There is an entry on line 33199 without an entry on line 33200.

1. Line 340 on the Schedule 9 for the allowable charitable donations.
2. Line 342 on the Schedule 9 for the eligible amount of cultural and ecological gifts.
3. Line 343 on the Schedule 9 for the amount of gifts of money made after March 20, 2013.
4. Line 354 on the Schedule 9 for the amount of donations made before 2016.
5. Line 6098 on the Form ON428 for the community food program donation tax credit for farmers.
6. Line 5898 on the Form BC428 for the farmers’ food donation tax credit.
7. Line 6098 on the Form NS428 for the food bank tax credit for farmers.

1. Line 340 on the Schedule 9 for the allowable charitable donations.
2. Line 342 on the Schedule 9 for the eligible amount of cultural and ecological gifts.
3. Line 354 on the Schedule 9 for the amount of donations made before 2016.
4. Line 6098 on the Form ON428 for the community food program donation tax credit for farmers.
5. Line 5898 on the Form BC428 for the farmers’ food donation tax credit.
6. Line 6098 on the Form NS428 for the food bank tax credit for farmers.

1. Line 34000 on the Schedule 9 for the allowable charitable donations.
2. Line 34200 on the Schedule 9 for the eligible amount of cultural and ecological gifts.
3. Line 34210 on the Schedule 9 for the amount of donations made before 2016.
4. Line 62150 on the Form ON428 for the community food program donation tax credit for farmers.
5. Line 58980 on the Form BC428 for the farmers’ food donation tax credit.
6. Line 62150 on the Form NS428 for the food bank tax credit for farmers.

1. The investment tax credit is greater than the amount allowable based on the entries on the Form T2038 for current year acquisitions plus any unused carryforward amounts.
2. The investment tax credit carryforward amounts have expired, as they have not been used within 20 years of earning them.

1. There is an entry on line 5876 on the provincial or territorial Form 428 but no corresponding entry on line 5868 or on line 5872.
2. There is an entry on line 5872 but no entry on line 5876.
3. You are filing a return for multiple jurisdictions. There is an entry on line 331 on the federal Schedule 1 but no entry on any of the lines on the Form T2203 corresponding to the taxing jurisdictions (lines 5781 to 5787, 5692, 5800, 5801, 5937 and 5947), or vice versa.

1. There is an entry on line 58769 on the provincial or territorial Form 428 but no corresponding entry on line 58689 or on line 58729.
2. There is an entry on line 58729 but no entry on line 58769.
3. You are filing a return for multiple jurisdictions. There is an entry on line 33199 on page 6 of the return but no entry on any of the lines on the Form T2203 corresponding to the taxing jurisdictions (lines 57810 to 57870, 56920, 58000, 58010, 59370 and 59470), or vice versa.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 7 on line 9918.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner, or the UCCB repayment reported on line 213 on the spouse’s or common-law partner’s return.
3. You have indicated this is a pre-bankruptcy return. Please delete the entries because the low-income tax reduction is only allowable on the post-bankruptcy return.

1. The net income of your client’s spouse or common-law partner. Where this amount is zero or negative, enter 1 on line 9918.
2. The universal child care benefit (UCCB) reported by the spouse or common-law partner, or the UCCB repayment reported on line 21300 on the spouse’s or common-law partner’s return.
3. You have indicated this is a pre-bankruptcy return. Please delete the entries because the low-income tax reduction is only allowable on the post-bankruptcy return.

1. Where the province or territory of residence is other than Quebec, enter on line 5027 the total PPIP premiums, on line 5028 the total EI premiums, and on line 5026 the total of these amounts minus the amount on line 450.
2. Where the province of residence is Quebec, enter on line 375 the PPIP premiums paid, on line 5028 the total EI premiums withheld, on line 312 the EI premiums calculated, and on line 450 the EI overpayment.

1. Where the province or territory of residence is other than Quebec, enter on line 50270 the total PPIP premiums, on line 50280 the total EI premiums, and on line 50260 the total of these amounts minus the amount on line 45000.
2. Where the province of residence is Quebec, enter on line 31205 the PPIP premiums paid, on line 50280 the total EI premiums withheld, on line 31200 the EI premiums calculated, and on line 45000 the EI overpayment.

1. Your client was 65 years of age or older on December 31. An entry for old age security (OAS) pension is required. Where the taxpayer did not receive any OAS pension, enter 7 on line 9917.
2. Line 9917 to indicate no OAS pension was received does not equal 7.
3. Your client was 64 years of age or under on December 31. Delete line 113.

1. Your client was 65 years of age or older on December 31. An entry for old age security (OAS) pension is required. Where the taxpayer did not receive any OAS pension, enter 1 on line 9917.
2. Line 9917 to indicate no OAS pension was received does not equal 1.
3. Your client was 64 years of age or under on December 31. Delete line 11300.

1. There is an entry on line 5555 to indicate the number of months your client received CPP/QPP disability benefits but no entry on line 114 or 152. Delete line 5555 or enter the total CPP/QPP benefits received on line 114 and the disability benefits on line 152.
2. There is an entry on line 5540 to indicate the number of months your client received CPP/QPP retirement benefits or was excluded from the CPP/QPP contributory period but no entry on line 5566. Delete line 5540 or enter the total CPP/QPP benefits received on line 114 and the retirement benefits on line 5566.

1. There is an entry on line 55550 to indicate the number of months your client received CPP/QPP disability benefits but no entry on line 11400 or 11410. Delete line 55550 or enter the total CPP/QPP benefits received on line 11400 and the disability benefits on line 11410.
2. There is an entry on line 55400 to indicate the number of months your client received CPP/QPP retirement benefits or was excluded from the CPP/QPP contributory period but no entry on line 55660. Delete line 55400 or enter the total CPP/QPP benefits received on line 11400 and the retirement benefits on line 55660.

1. Line 6835 is more than line 120 for the taxable amount of eligible and other than eligible dividends.
2. Line 6834 is more than line 180 for the taxable amount of other than eligible dividends.
3. Line 6834 is more than line 6835.

1. Line 68330 is more than line 12000 for the taxable amount of eligible and other than eligible dividends.
2. Line 68340 is more than line 12010 for the taxable amount of other than eligible dividends.
3. Line 68340 is more than line 68330.

1. Line 121 (interest and other investment income) is less than the sum of line 9909 (bank interest) plus line 9910 (bond interest) plus line 9911 (interest from trusts) plus line 9912 (interest from mortgages).
2. There is an entry on lines 9909, 9910, 9911 and/or 9912 but no income on line 121.

1. Line 12100 (interest and other investment income) is less than the sum of line 9909 (bank interest) plus line 9910 (bond interest) plus line 9911 (interest from trusts) plus line 9912 (interest from mortgages).
2. There is an entry on lines 9909, 9910, 9911 and/or 9912 but no income on line 12100.

1. Line 129 (RRSP income) is less than the sum of line 9908 (RRSP annuity income) plus line 5508 (Home Buyers’ Plan participant repayment amount) plus line 5511 (Lifelong Learning Plan participant repayment amount).
2. You have indicated this is a pre-bankruptcy return. A Home Buyers’ Plan (HBP) repayment and/or income inclusion amount must be reported on the post-bankruptcy return. Delete the HBP entries included on lines 129, 5508 and/or 246.
3. You have indicated this is a pre-bankruptcy return. A Lifelong Learning Plan (LLP) repayment and/or income inclusion amount must be reported on the post-bankruptcy return. Delete the LLP entries included on lines 129, 5511 and/or 262.
4. You have indicated this is a pre-bankruptcy return. Line 247 for the current year HBP withdrawals exceeds the maximum allowable of $25,000. Reduce the amount to the maximum allowable. Report the excess amount as income when the post-bankruptcy return is filed.
5. You have indicated that your client is deceased and there is an entry on line 5511 for a LLP income inclusion. If the entry is correct, submit a paper return instead as the Canada Revenue Agency is unable to process this return due to system constraints.

1. Line 12900 (RRSP income) is less than the sum of line 9908 (RRSP annuity income) plus line 55080 (Home Buyers’ Plan participant repayment amount) plus line 55110 (Lifelong Learning Plan participant repayment amount).
2. You have indicated this is a pre-bankruptcy return. A Home Buyers’ Plan (HBP) repayment and/or income inclusion amount must be reported on the post-bankruptcy return. Delete the HBP entries included on lines 12900, 55080 and/or 24600.
3. You have indicated this is a pre-bankruptcy return. A Lifelong Learning Plan (LLP) repayment and/or income inclusion amount must be reported on the post-bankruptcy return. Delete the LLP entries included on lines 12900, 55110 and/or 24620.
4. You have indicated this is a pre-bankruptcy return. Line 24700 for the current year HBP withdrawals exceeds the maximum allowable of $35,000. Reduce the amount to the maximum allowable. Report the excess amount as income when the post-bankruptcy return is filed.
5. You have indicated that your client is deceased and there is an entry on line 55110 for a LLP income inclusion. If the entry is correct, submit a paper return instead as the Canada Revenue Agency is unable to process this return due to system constraints.

1. There is an entry on line 220 for the allowable deduction for support payments. An entry on line 230 for the total support payments is required.
2. Line 230 cannot be less than line 220.

1. There is an entry on line 22000 for the allowable deduction for support payments. An entry on line 21999 for the total support payments is required.
2. Line 21999 cannot be less than line 22000.

1. Line 221 for carrying charges and interest expenses is less than line 9913 for interest expenses.
2. There is an entry on line 9913 with no deduction claimed on line 221. Line 9913 must be included on line 221.

1. Line 22100 for carrying charges and interest expenses is less than line 9913 for interest expenses.
2. There is an entry on line 9913 with no deduction claimed on line 22100. Line 9913 must be included on line 22100.

1. The marital status is married or living common-law. There is an entry on line 305 on the Schedule 1 and/or on line 5816 on the provincial or territorial Form 428 for an amount for an eligible dependant but there is no entry on line 5529 to indicate a current year separation.
2. The marital status is married or living common-law. There is an entry on line 305 and/or on line 5816. There is also an entry on line 5522 for the marital status indicator.
3. The marital status is other than married or living common-law. There is an entry on line 303 on the Schedule 1 and/or on line 5812 on the provincial or territorial Form 428 for the spouse or common-law partner amount. There is also an entry on line 5529 to indicate current year separation.

1. The marital status is married or living common-law. There is an entry on line 30400 on page 6 of the return and/or on line 58160 on the provincial or territorial Form 428 for an amount for an eligible dependant but there is no entry on line 55290 to indicate a current year separation.
2. The marital status is married or living common-law. There is an entry on line 30400 and/or on line 58160. There is also an entry on line 55220 for the marital status indicator.
3. The marital status is other than married or living common-law. There is an entry on line 30300 on page 6 of the return and/or on line 58120 on the provincial or territorial Form 428 for the spouse or common-law partner amount. There is also an entry on line 55290 to indicate current year separation.

1. The province or territory of residence is not Quebec:
   
   1. Line 308 on the Schedule 1 for CPP contributions plus line 448 for CPP overpayment must equal line 5034 for actual CPP contributions.
   2. There is an entry on line 308 but no entry on line 5034.
   3. No entry on line 308 or on line 5031 for QPP contributions but the total contributions from box 16 and/or box 17 on the T4 slips do not equal line 448 for CPP overpayment.
2. The province of residence is Quebec:
   
   1. Enter the CPP contributions on line 5031 instead of on line 308. Enter on line 5034 the actual CPP contributions withheld and on line 5033 the actual QPP contributions withheld.

1. The province or territory of residence is not Quebec:
   
   1. Line 22215 (deduction for CPP/QPP enhanced contributions on employment income) plus line 30800 (CPP contributions) plus line 44800 (CPP overpayment) must equal line 50340 for actual total contributions on CPP pensionable earnings.
   2. There is an entry on line 30800 but no entry on line 50340.
   3. No entry on line 30800 or on line 50310 for QPP contributions but the total contributions from box 16 and/or box 17 on the T4 slips do not equal line 44800 for CPP overpayment.
2. The province of residence is Quebec:
   
   1. Enter the CPP contributions on line 50310 instead of on line 30800. Enter on line 50340 the actual CPP total contributions withheld and on line 50330 the actual QPP contributions withheld.

1. The province of residence is Quebec – Line 312 for EI premiums plus line 450 for EI overpayment does not equal line 5028 for total EI premiums.
2. The province of residence is other than Quebec – The sum of lines 312/5026 for EI premiums plus line 450 does not equal the sum of line 5027 for total PPIP premiums plus line 5028.

1. The province of residence is Quebec – Line 31200 for EI premiums plus line 45000 for EI overpayment does not equal line 50280 for total EI premiums.
2. The province or territory of residence is other than Quebec – The sum of lines 31200/50260 for EI premiums plus line 45000 does not equal the sum of line 50270 for total PPIP premiums plus line 50280.

1. You have indicated that this is a multiple jurisdictions (MJ) return but there is no entry on lines 5210 to 5223 on the Form T2203.
2. There is at least one entry on lines 5210 to 5223 on the Form T2203 but you have not indicated that the taxing province is MJ.
3. The province of residence is Quebec and the taxing province is MJ and there is an entry on line 5222 for income allocated to Other (outside Canada).
4. The taxing province is MJ but the total of lines 5210 to 5223 is greater than the net income amount calculated by the Canada Revenue Agency.

1. You have indicated that this is a multiple jurisdictions (MJ) return but there is no entry on lines 52100 to 52230 on the Form T2203.
2. There is at least one entry on lines 52100 to 52230 on the Form T2203 but you have not indicated that the taxing province is MJ.
3. The province of residence is Quebec and the taxing province is MJ but there is an entry on line 52220 for income allocated to Other (outside Canada).
4. The taxing province is MJ but the total of lines 52100 to 52230 is greater than the net income amount calculated by the Canada Revenue Agency.

1. You have not indicated that this is a multiple jurisdictions (MJ) return and the taxing province differs from the province or territory of residence.
2. You have indicated that this is a MJ return. There are entries on lines 5210 to 5223 on the Form T2203 but no self-employment income on line 122, 135, 137, 139, 141 or 143.

1. You have not indicated that this is a multiple jurisdictions (MJ) return and the taxing province differs from the province or territory of residence.
2. You have indicated that this is a MJ return. There are entries on lines 52100 to 52230 on the Form T2203 but no self-employment income on line 12200, 13500, 13700, 13900, 14100 or 14300.

1. There is an entry for the number of children on line 352 of Schedule 1, but no claim was made on line 367 for the family caregiver amount for children under 18 years of age.
2. There is a claim on line 367 and no entry on line 352.

1. Line 375 for PPIP premiums paid requires an entry on line 380 for PPIP insurable earnings.
2. When line 380 is greater than $1,999, an entry on line 375 is required.

1. Line 31205 for PPIP premiums paid requires an entry on line 54388 for PPIP insurable earnings.
2. When line 54388 is greater than $1,999, an entry on line 31205 is required.

1. An entry on lines 223 and 378 for PPIP premiums payable on self-employment income requires an entry on line 379 on the Schedule 10 for net business income.
2. An entry on one of the lines 135 to 143 for self-employment income requires an entry on line 379.
3. Line 379 requires an entry on one of the lines 135 to 143.

1. An entry on lines 22300 and 31215 for PPIP premiums payable on self-employment income requires an entry on line 54375 on the Schedule 10 for net business income.
2. An entry on one of the lines 13500 to 14300 for self-employment income requires an entry on line 54375.
3. Line 54375 requires an entry on one of the lines 13500 to 14300.

1. Line 101 for employment income requires an entry on line 380 for PPIP insurable earnings and an entry on line 377 on the Schedule 10 for employment income from a province other than Quebec.
2. Line 101 requires an entry on line 380 and an entry of 2 on line 5029 to indicate no employment income earned outside Quebec.
3. Line 380 requires an entry on lines 101 and/or 5363 and/or 5347. If no entry is required on line 375, 101, 5363 or 5347, then an entry of $1 is not required on line 380.
4. Line 380 cannot exceed the maximum amount applicable for the tax year:
   
   1. Tax year 2016 – $71,500
   2. Tax year 2017 – $72,500
   3. Tax year 2018 – $74,000

1. Line 10100 for employment income requires an entry on line 54388 for PPIP insurable earnings and an entry on line 54377 on the Schedule 10 for employment income from a province other than Quebec.
2. Line 10100 requires an entry on line 54388 and an entry of 2 on line 50290 to indicate no employment income earned outside Quebec.
3. Line 54388 requires an entry on lines 10000 and/or 10100 and/or 53470. If no entry is required on line 10000, 10100, 31205 or 53470, then an entry of $1 is not required on line 54388.
4. Line 54388 cannot exceed the maximum amount of $76,500.

1. There is no CPT30 revocation effective date relevant for the tax year.
2. There is a CPT30 revocation effective date on record relevant to the tax year but there is no entry on line 5034 for CPP deductions.

1. There is no CPT30 revocation effective date relevant for the tax year.
2. There is a CPT30 revocation effective date on record relevant to the tax year but there is no entry on line 50340 for CPP deductions.

1. There is an entry on line 449 for the climate action incentive but no entry on the Schedule 14, or vice versa.
2. There are entries on lines 6011, 6012, 6013 and/or 6014 on the Schedule 14 but no entry on line 6010.

1. There is an entry on line 45110 for the climate action incentive but no entry on the Schedule 14, or vice versa.
2. There are entries on lines 60101, 60102, 60103 and/or 60104 on the Schedule 14 but no entry on line 60100.

1. Your client is under 19 years of age according to the Canada Revenue Agency’s records and both line 381 and line 382 does not equal to 1.
2. No entry on line 381 or line 392 does not equal to 1. Line 322 on the Schedule 11 is greater than three times the federal monthly full-time education amount for the tax year.

1. Your client is under 19 years of age according to the Canada Revenue Agency’s records and both line 381 and line 382 does not equal to 1.
2. No entry on line 381 or line 392 does not equal to 1. Line 345 on the Schedule 11 does not equal to 1 and line 328 indicates your client was enrolled as a full-time student for more than three months in the tax year.

1. Your client is under 19 years of age according to the Canada Revenue Agency’s records and both line 38100 and line 38101 does not equal to 1.
2. No entry on line 38100 or line 38103 does not equal to 1. Line 32005 on the Schedule 11 does not equal to 1 and line 32020 indicates your client was enrolled as a full-time student for more than three months in the tax year.

1. There is an entry on line 316 but no entry on any of the lines on the Form T2203 corresponding to the taxing jurisdictions (lines 5629 to 5635, 5680, 5681, 5688, 5933, 5934, 5943), or vice versa.
2. There is an entry on line 318 but no entry on any of the lines on the Form T2203 corresponding to the taxing jurisdictions (lines 5636 to 5642, 5682, 5683, 5689, 5934, 5944), or vice versa.

1. There is an entry on line 31600 but no entry on any of the lines on the Form T2203 corresponding to the taxing jurisdictions (lines 56290 to 56350, 56800, 56810, 56880, 59330, 59340, 59430), or vice versa.
2. There is an entry on line 31800 but no entry on any of the lines on the Form T2203 corresponding to the taxing jurisdictions (lines 56360 to 56420, 56820, 56830, 56890, 59340, 59440), or vice versa.

1. There are relevé 1 slips present on a non-Quebec return but no entry on line 5349 for Quebec tax deducted and no entry on line 5350 for income from Quebec.
2. There is an entry on line 5349 but no entry on line 5350, or vice versa.
3. Line 5349 is greater than line 5350.

Enter the information from the income slips in the taxpayer’s name, even if a portion has been transferred to the spouse or common-law partner on the Form T1032, Joint election to split pension income. Please also verify with your client whether all income and tax deductions from Quebec information slips have been reported. If the entries are correct, submit a paper return.

1. There are relevé 1 slips present on a non-Quebec return but no entry on line 53490 for Quebec tax deducted and no entry on line 53500 for income from Quebec.
2. There is an entry on line 53490 but no entry on line 53500, or vice versa.
3. Line 53490 is greater than line 53500.

Enter the information from the income slips in the taxpayer’s name, even if a portion has been transferred to the spouse or common-law partner on the Form T1032, Joint election to split pension income. Please also verify with your client whether all income and tax deductions from Quebec information slips have been reported. If the entries are correct, submit a paper return.

1. There is an entry on a line on the Form T2203 specific to a province or territory but the return has not been identified as a multiple jurisdictions (MJ) return.
2. There is an entry on a line for MJ but it is not applicable to the province or territory of self-employment as allocated on the Form T2203 (lines 5210 to 5223).
3. There is an entry on a line for MJ that is not applicable to the province or territory of residence.

1. There is an entry on a line on the Form T2203 specific to a province or territory but the return has not been identified as a multiple jurisdictions (MJ) return.
2. There is an entry on a line for MJ but it is not applicable to the province or territory of self-employment as allocated on the Form T2203 (lines 52100 to 52230).
3. There is an entry on a line for MJ that is not applicable to the province or territory of residence.

1. You have indicated this is a pre-bankruptcy return. Delete all entries as this claim is not allowed on a pre-bankruptcy return.
2. You have indicated that your client is an immigrant to Canada after January 1 of the tax year. Delete all entries as this claim is not allowed on an immigrant return.
3. You have indicated that your client is deceased as of December 31 of the tax year. Delete all entries as this claim is not allowed on a subsection 70(1) return.
4. According to the Canada Revenue Agency’s records, there is a date of death prior to April 1 in the year following the tax year for your client. Delete all entries as this claim is not allowed.

1. You have indicated this is a pre-bankruptcy return. Delete all entries as this claim is not allowed on a pre-bankruptcy return.
2. You have indicated that your client is an immigrant to Canada after January 1 of the tax year. Delete all entries as this claim is not allowed on an immigrant return.
3. You have indicated that your client is deceased as of December 31 of the tax year. Delete all entries as this claim is not allowed on a subsection 70(1) return.
4. According to the Canada Revenue Agency’s records, there is a date of death prior to April 1 in the year following the tax year for your client. Delete all entries as this claim is not allowed.

1. There is an immigration date on the return but no entry on line 5292 or on line 5293 for Canadian sourced non-resident income. Enter 1 on the line if the amount is zero or negative.
2. There is an entry on lines 5292 and/or 5293 but no immigration date on the return.
3. The year of the immigration date does not equal the current tax year.

1. There is an immigration date on the return but no entry on line 52920 or on line 52930 for Canadian sourced non-resident income. Enter 1 on the line if the amount is zero or negative.
2. There is an entry on lines 52920 and/or 52930 but no immigration date on the return.
3. The year of the immigration date does not equal the current tax year.

1. The province of residence is Quebec – There is an entry on line 5026 for EI and PPIP premiums. You should enter the EI premiums on line 312 and the PPIP premiums paid on line 375.
2. The province or territory of residence is other than Quebec – There is an entry on line 5026 with no entry on line 5027 for total PPIP premiums, or there is an entry on line 5027 but no entry on line 5026 or on line 450 for EI overpayment.

1. The province of residence is Quebec – There is an entry on line 50260 for EI and PPIP premiums. You should enter the EI premiums on line 31200 and the PPIP premiums paid on line 31205.
2. The province or territory of residence is other than Quebec – There is an entry on line 50260 with no entry on line 50270 for total PPIP premiums, or there is an entry on line 50270 but no entry on line 50260 or on line 45000 for EI overpayment.

1. There cannot also be an entry on line 376 for PPIP premiums payable on employment income.
2. There cannot also be an entry on line 377 on the Schedule 10 for T4 employment income where the province of employment was other than Quebec.

1. There cannot also be an entry on line 31210 for PPIP premiums payable on employment income.
2. There cannot also be an entry on line 54377 on the Schedule 10 for T4 employment income where the province of employment was other than Quebec.

1. As a resident of any province or territory – Line 5031 requires an entry on line 5034 for the actual CPP contributions and/or on line 5033 for the actual QPP contributions.
2. As a resident of a province or territory other than Quebec – Line 5031 does not equal line 5033, and if applicable, line 5034, minus line 448 for CPP overpayment.
3. As a resident of Quebec – Line 5031 cannot be greater than line 5034 and/or line 5033.

1. As a resident of any province or territory – Line 50310 requires an entry on line 50340 for the actual CPP contributions and/or on line 50330 for the actual QPP contributions.
2. As a resident of a province or territory other than Quebec – Line 50310 does not equal line 50330, and if applicable, line 50340, minus line 44800 for CPP overpayment.
3. As a resident of Quebec – Lines (50310 + 22215) must equal lines (50330 + 50340 - 44800).

1. As a resident of a province or territory other than Quebec – An entry on line 5033 requires an entry on line 5031 for QPP contributions and/or on line 448 for CPP overpayment.
2. As a resident of Quebec – An entry on line 5033 requires an entry on line 5031.

1. As a resident of a province or territory other than Quebec – An entry on line 50330 requires an entry on line 50310 for QPP contributions and/or on line 44800 for CPP overpayment.
2. As a resident of Quebec – An entry on line 50330 requires an entry on line 50310.

1. There cannot be an entry on both line 5109 and line 5110.
2. Line 5109 or line 5110 must equal to the following amount for the applicable tax year:
   
   1. Tax year 2016 – $2,121
   2. Tax year 2017 – $2,150
   3. Tax year 2018 – $2,182

1. There cannot be an entry on both line 51090 and line 51100.
2. Line 51090 or line 51100 must equal to $2,230.

1. There is an entry on line 5118 but no entry on line 5119, or vice versa.
2. Line 5119 is greater than line 5118.
3. There is an entry on line 5120 but no entry on line 5119.

1. There is an entry on line 51180 but no entry on line 51190, or vice versa.
2. Line 51190 is greater than line 51180.
3. There is an entry on line 51200 but no entry on line 51190.

1. There is an entry on line 5122 but no entry on line 5119, 5121 or 5124.
2. There is no entry on line 5122 but line 5119 minus line 5120 is greater than $0.
3. There is no entry on line 5122 but line 5121 is greater than $0.
4. There is no entry on line 5122 but line 5124 is greater than $0.

1. There is an entry on line 51220 but no entry on line 51190, 51210 or 51204.
2. There is no entry on line 51220 but line 51190 minus line 51200 is greater than $0.
3. There is no entry on line 51220 but line 51210 is greater than $0.
4. There is no entry on line 51220 but line 51204 is greater than $0.

1. There is an entry on line 5123 but no entry on line 5119, 5121, 5124 or 5125.
2. There is no entry on line 5123 but there is an entry on line 5125. Enter 1 on line 5123 if the amount is zero.

1. There is an entry on line 51230 but no entry on line 51190, 51204, 51205 or 51210.
2. There is no entry on line 51230 but there is an entry on line 51205. Enter 1 on line 51230 if the amount is zero.

1. There are entries on lines 5121, 5124 and 5125.
2. Line 5119 minus line 5120 is greater than $0 and there is an entry on line 5124 or on line 5125.

1. There are entries on lines 51204, 51205 and 51210.
2. Line 51190 minus line 51200 is greater than $0 and there is an entry on line 51204 or on line 51205.

1. There is no entry on line 5478 for EI insurable earnings.
2. There is no self-employment income reported on line 135, 137, 139, 141 or 143.

1. There is no entry on line 54780 for EI insurable earnings.
2. There is no self-employment income reported on line 13500, 13700, 13900, 14100 or 14300.

1. Line 176 on the Schedule 3 is greater than line 5334.
2. There is an entry on line 5334 but no entry on line 176.
3. Line 5365 is greater than line 5334.
4. There is an entry on line 5334 but no entry on line 5365.

1. Line 17600 on the Schedule 3 is greater than line 68140.
2. There is an entry on line 68140 but no entry on line 17600.
3. Line 68150 is greater than line 68140.
4. There is an entry on line 68140 but no entry on line 68150.

1. You have indicated that your client is filing a pre-bankruptcy return, but you have not provided the taxable income for the post-bankruptcy period.
2. There is an entry on line 5461 for the taxable income for the other bankruptcy period but there is no indication that your client is filing a pre-bankruptcy return.

1. You have indicated that your client is filing a pre-bankruptcy return, but you have not provided the taxable income for the post-bankruptcy period.
2. There is an entry on line 54610 for the taxable income for the other bankruptcy period but there is no indication that your client is filing a pre-bankruptcy return.

1. Line 5478 for EI insurable earnings cannot exceed the following maximum amount for the applicable tax year:
   
   1. Tax year 2016 – $50,800
   2. Tax year 2017 – $51,300
   3. Tax year 2018 – $51,700
2. The province of residence is Quebec – Line 5028 for total EI premiums requires an entry on line 5478.
3. The province or territory of residence is not Quebec – Line 5028 for total EI premiums and/or line 5027 for total PPIP premiums requires an entry on line 5478.

1. Line 54780 for EI insurable earnings cannot exceed the maximum amount of $53,100.
2. The province of residence is Quebec – Line 50280 for total EI premiums requires an entry on line 54780.
3. The province or territory of residence is not Quebec – Line 50280 for total EI premiums and/or line 50270 for total PPIP premiums requires an entry on line 54780.

1. Line 5033 for QPP contributions requires an entry on line 5548 for total QPP pensionable earnings, or vice versa.
2. Line 5034 for CPP contributions requires an entry on line 5549 for total CPP pensionable earnings, or vice versa.

1. Line 50330 for total contributions on QPP pensionable earnings requires an entry on line 50329 for total QPP pensionable earnings, or vice versa.
2. Line 50340 for total contributions on CPP pensionable earnings requires an entry on line 50339 for total CPP pensionable earnings, or vice versa.

1. The entry on line 5589 is greater than the amount on line 6168.
2. There is an entry on line 5589 and the province or territory of residence is not NL.

1. There is an entry on line 6370 but no entry on line 5821, or vice versa.
2. You have indicated that your client is deceased. Delete the entries for the amount for dependent children as this is not allowed on the subsection 70(1) return for a deceased person.

1. There is an entry on line 58209 but no entry on line 58210, or vice versa.
2. You have indicated that your client is deceased. Delete the entries for the amount for dependent children as this is not allowed on the subsection 70(1) return for a deceased person.

1. There is no entry on line 122, 135, 137, 139, 141, 143, 5493 or 5494.
2. The province of residence is Quebec and there is an entry on line 5829. This line is not valid for Quebec returns.

1. There is no entry on line 12200, 13500, 13700, 13900, 14100, 14300, 54493 or 54494.
2. The province of residence is Quebec and there is an entry on line 58305. This line is not valid for Quebec returns.

1. There is an entry for the volunteer firefighters’ amount on line 362 on the Schedule 1 and no entry for the Newfoundland and Labrador volunteer firefighters’ amount on line 5830 on the Form NL428, or vice versa.
2. There is an entry for the volunteer firefighters’ amount on line 362 on the Schedule 1 and no entry for the Manitoba volunteer firefighters’ amount on line 5830 on the Form MB428, or vice versa.
3. The entry on line 5830 differs from the maximum allowable.

1. Line 362 requires an entry on line 5830 on the Form MB428 or the Form BC428, as applicable, or vice versa.
2. Line 5830 differs from the maximum allowable.
3. You are filing a return for multiple jurisdictions. There is an entry on line 5830 but no income is allocated to Newfoundland and Labrador.

1. Line 31220 requires an entry on line 58315 on the Form MB428 or the Form BC428, as applicable, or vice versa.
2. Line 58315 differs from the maximum allowable.
3. You are filing a return for multiple jurisdictions. There is an entry on line 58315 but no income is allocated to Newfoundland and Labrador.

1. There is an entry on line 5831 but no entry on line 214, or vice versa.
2. Line 214 does not equal line 5831.

1. There is an entry on line 58320 but no entry on line 21400, or vice versa.
2. Line 21400 does not equal line 58320.

1. A claim was made for the search and rescue volunteers’ amount on line 395 on the federal Schedule 1, but no claim was made on line 5845 of the Form MB428, or vice versa.
2. There is an entry on line 395 and the entry on line 5845 differs from the maximum allowable.

1. There is an entry on line 395 but no entry on line 5845 on the Form MB428 or the Form BC428, as applicable, or vice versa.
2. Line 5845 differs from the maximum allowable.

1. There is an entry on line 31240 but no entry on line 58316 on the Form NL428, Form MB428 or the Form BC428, as applicable, or vice versa.
2. Line 58316 differs from the maximum allowable.

1. There is also an entry on line 5823 on the Form NU428. You cannot have an entry on both lines.
2. The province or territory of residence is not Nunavut.

1. There is also an entry on line 58230 on the Form NU428. You cannot have an entry on both lines.
2. The province or territory of residence is not Nunavut.

1. There is no entry on line 6347, 6348 or 6349 on the Form T1014-1.
2. There is also an entry on line 6063 for the shipbuilding and ship repair industry tax credit. You cannot have an entry on both lines.

1. There is no entry on line 63470, 63480 or 63490 on the Form T1014-1.
2. There is also an entry on line 60570 for the shipbuilding and ship repair industry tax credit. You cannot have an entry on both lines.

1. There must be an entry on line 6118 to apply for the Ontario energy and property tax credit.
2. There must be an entry on line 6119 to apply for the Northern Ontario energy credit.
3. There must be an entry on line 6113 to apply for the Ontario senior homeowners’ property tax grant.

1. There must be an entry on line 61020 to apply for the Ontario energy and property tax credit.
2. There must be an entry on line 61040 to apply for the Northern Ontario energy credit.
3. There must be an entry on line 61070 to apply for the Ontario senior homeowners’ property tax grant.

1. There is also an entry on line 6086 on the Form MB428. You cannot have an entry on both lines.
2. Line 6145 differs from line 320 on the federal Schedule 11.

1. There is also an entry on line 6086 on the Form MB428. You cannot have an entry on both lines.
2. Line 6145 is greater than line 320 on the federal Schedule 11.

1. There is an entry on line 6197 for the reduction for the spouse or common-law partner. There is also an entry on line 6199 for the eligible dependant. You cannot have an entry on both lines.
2. You have indicated this is a pre-bankruptcy return. Delete all entries as the low-income tax reduction is not allowed on a pre-bankruptcy return.

1. There is an entry on line 61970 for the reduction for the spouse or common-law partner. There is also an entry on line 61990 for the eligible dependant. You cannot have an entry on both lines.
2. You have indicated this is a pre-bankruptcy return. Delete all entries as the low-income tax reduction is not allowed on a pre-bankruptcy return.

1. There is an entry on line 479 but no entry on line 6228 on the Form NS428 for the volunteer firefighters and ground search and rescue tax credit.
2. You have indicated this is a pre-bankruptcy return. Delete line 6228 as this tax credit is not allowed on a pre-bankruptcy return.

1. There is an entry on line 47900 but no entry on line 62400 on the Form NS428 for the volunteer firefighters and ground search and rescue tax credit.
2. You have indicated this is a pre-bankruptcy return. Delete line 62400 as this tax credit is not allowed on a pre-bankruptcy return.

1. There is an entry on line 6340 for the reduction for the spouse or common-law partner. There is also an entry on line 6341 for the eligible dependant. You cannot have an entry on both lines.
2. You have indicated this is a pre-bankruptcy return. Delete all entries as the tax reduction is not allowed on a pre-bankruptcy return.
3. You have indicated your client is deceased. Delete all entries as the tax reduction is not allowed on the subsection 70(1) return for a deceased person.

1. There is an entry on line 63390 for the reduction for the spouse or common-law partner. There is also an entry on line 63410 for the eligible dependant. You cannot have an entry on both lines.
2. You have indicated this is a pre-bankruptcy return. Delete all entries as the tax reduction is not allowed on a pre-bankruptcy return.
3. You have indicated your client is deceased. Delete all entries as the tax reduction is not allowed on the subsection 70(1) return for a deceased person.

1. Line 6351 on the Form PE428 for the volunteer firefighter tax credit is less than the maximum allowable amount.
2. You have indicated this is a pre-bankruptcy return. Delete line 6351 as this credit is not allowed on a pre-bankruptcy return.
3. There is an entry on line 479 for PE tax credits but there is no entry on line 6351.

1. Line 63510 on the Form PE428 for the volunteer firefighter tax credit is less than the maximum allowable amount.
2. You have indicated this is a pre-bankruptcy return. Delete line 63510 as this credit is not allowed on a pre-bankruptcy return.
3. There is an entry on line 47900 for PE tax credits but there is no entry on line 63510.

1. Line 6390 is greater than $1,200 and less than $1,456 but there is no entry on line 6394 for the cost of living supplement.
2. You have indicated this is a pre-bankruptcy return. Delete all the entries for the cost of living tax credit as it is not allowed on a pre-bankruptcy return.

1. Line 63990 is greater than $1,500 and less than $1,756 but there is no entry on line 63940 for the cost of living supplement.
2. You have indicated this is a pre-bankruptcy return. Delete all entries for the cost of living tax credit as it is not allowed on a pre-bankruptcy return.

1. Line 6794 for child care expenses incurred for a child age 6 or younger cannot be greater than line 6795 for total child care expenses paid in the year.
2. There are entries on lines 214, 6794, 6796, 6798 and/or 6801 on the Form T778 but no entry on line 6795.

1. Line 67954 for child care expenses incurred for a child age 6 or younger cannot be greater than line 67950 for total child care expenses paid in the year.
2. There are entries on lines 21400, 67954, 67960, 67980 and/or 67990 on the Form T778 but no entry on line 67950.

1. There is an entry on line 116 for the elected split-pension amount but no entry on line 6802 or on line 6806 for the eligible pension income.
2. There is an entry on line 210 for the deduction for elected split-pension amount but no entry on line 6802 or on line 6806.
3. There is an entry on line 210. The amount calculated for (line 115 plus line 129 plus line 130 minus line 5344 minus line 5508 minus line 5511) cannot be zero.

1. There is an entry on line 116 for the elected split-pension amount but no entry on line 6802 or on line 6806 or on line 6807 for the eligible pension income.
2. There is an entry on line 210 for the deduction for elected split-pension amount but no entry on line 6802 or on line 6806 or on line 6807.
3. There is an entry on line 210. The amount calculated for (line 115 plus line 129 plus line 130 minus line 5344 minus line 5508 minus line 5511) cannot be zero.

1. There is an entry on line 11600 for the elected split-pension amount but no entry on line 68020 or on line 68025 or on line 68026 for the eligible pension income.
2. There is an entry on line 21000 for the deduction for elected split-pension amount but no entry on line 68020 or on line 68025 or on line 68026.
3. There is an entry on line 21000. The amount calculated for (line 11500 plus line 12900 plus line 13000 minus line 53440 minus line 55080 minus line 55110) cannot be zero.

1. Line 114 for CPP/QPP benefits.
2. Line 115 for other pensions of superannuation income.
3. Line 130 for other income.
4. Line 141 for net farming income (or loss).
5. Line 143 for net fishing income (or loss).
6. Line 251 for limited partnership losses of previous years.

1. Line 11400 for CPP/QPP benefits.
2. Line 11500 for other pensions of superannuation income.
3. Line 13000 for other income.
4. Line 14100 for net farming income (or loss).
5. Line 14300 for net fishing income (or loss).
6. Line 25100 for limited partnership losses of previous years.

1. There is an entry on line 113 for old age security (OAS) pension. There is also an entry on line 9917 to indicate that no OAS pension was received. You cannot have an entry on both lines.
2. There is no entry on line 146 for net federal supplements. Please review your client’s documents to determine the entries required.
3. There is an entry on line 9917 but your client is less than 65 years of age. Please verify the date of birth or delete the entry on line 9917.

1. There is an entry on line 11300 for old age security (OAS) pension. There is also an entry on line 9917 to indicate that no OAS pension was received. You cannot have an entry on both lines.
2. There is no entry on line 14600 for net federal supplements. Please review your client’s documents to determine the required entry.
3. There is an entry on line 9917 but your client is less than 65 years of age. Please verify the date of birth or delete the entry on line 9917.

1. You have indicated on page 2 of the return that you have income that is exempt under the Indian Act but there is no entry on the Form T90, Income Exempt under the Indian Act.
2. There are entries on the Form T90 reporting exempt income under the Indian Act but there is no indication on page 2 of the return that your client has any income that is exempt under the Indian Act.

1. Province or territory of residence other than Quebec – There is an entry on line 30800 on page 6 of the return for CPP contributions but there is no entry on line 22215 on page 4 for deduction for CPP/QPP enhanced contributions on employment income, or vice versa.
2. Province of residence is Quebec – There is an entry on line 50310 for QPP contributions but there is no entry on line 22215 on page 4 of the return for deduction for CPP/QPP enhanced contributions on employment income, or vice versa.

1. The certificate number on line 60491 must be in nine numeric digits.
2. There is an entry on line 60491 for the certificate number but no entry on line 60490 for the tax credit amount, or vice versa.

Please review the Certificate SBVC 10 and make the necessary corrections.

1. The certificate number on line 60496 must be in nine numeric digits.
2. There is an entry on line 60496 for the certificate number but no entry on line 60495 for the tax credit amount, or vice versa.

Please review the Certificate SBVC 10 and make the necessary corrections.

1. The taxpayer was less than 19 years of age according to the Canada Revenue Agency’s records. This credit is only available to individuals who are 19 years of age or older on December 31. Verify the date of birth or delete line 62250.
2. The amount on line 62250 cannot be greater than $250,000. Review the entry and make the necessary corrections.

1. Line 63050 requires an entry on line 21400 on the return for child care expenses.
2. You have indicated this is a pre-bankruptcy return. Delete all entries on line 63050 on the Form ON479 and on lines 63045 and/or 63047 on the Schedule ON479-A as this credit is not allowed on a pre-bankruptcy return.

1. There are no rental (line 12599/12600) or self-employment (lines 12200, 13499/13500, 13699/13700, 13899/13900, 14099/14100, 14299/14300) activities reported on the return.
2. There are rental (line 12599/12600) and/or partnership income (line 12200) reported on the return but the province or territory of residence is not Yukon.
3. There are self-employment activities (lines 13499/13500, 13699/13700, 13899/13900, 14099/14100, 14299/14300) reported on the return but the taxing province is not Yukon or multiple jurisdictions (MJ).

• 01 for rental operations
• 02 for business and commission operations
• 03 for professional operations
• 04 for fishing operations
• 05 for farming operations
• 06 for AgriStability and AgriInvest programs information and statement of farming activities for individuals
• 07 for employment expenses
• 08 for meals and lodging expenses
• 09 for harmonized AgriStability and AgriInvest programs information and statement of farming activities for individuals
• 11 for principal residence designation by an individual
• 12 for principal residence designation by the legal representative of a deceased individual

1. There is no entry for the rental property address on Form T776, Statement of Real Estate Rentals.
2. There is no entry for the business address on Form T2125, Statement of Business or Professional Activities.
3. There is no entry for the farm address on Form T2042, Statement of Farming Activities.

1. There is no entry for the rental property address on the Form T776, Statement of Real Estate Rentals.
2. There is no entry for the business address on the Form T2125, Statement of Business or Professional Activities.
3. There is no entry for the farm address on the Form T2042, Statement of Farming Activities.
4. There is no entry for the designated property address on the Form T2091, Principal residence designation by an individual.
5. There is no entry for the designated property address on the Form T1255, Principal residence designation by the legal representative of a deceased individual.

1. The fiscal period start date and/or end date is invalid
2. The fiscal period start date and/or end date is not in the YYYYMMDD format.
3. The fiscal period end date is before the fiscal period start date.
4. The fiscal period end date is not equal to the tax year.

1. The province or territory of main farmstead indicated is either BC, MB, NB, NS or YT. An entry for the district, county, or municipality is required.
2. The province or territory of main farmstead indicated is either AB, SK, ON, QC, NL, PE, NT or NU, and there is an entry for the name and/or number of the district, county or municipality.

1. The province or territory of main farmstead indicated is either BC, MB, NB, NS or YT. An entry for the district, county, or municipality is required.
2. The province or territory of main farmstead indicated is either AB, SK, ON, QC, NL, PE, NT or NU, and there is an entry for the name and/or number of the district, county or municipality.

1. There are entries for the end of year price in Section 7 (Livestock inventory valuation) and/or Section 8 (Crop inventory valuation and productive capacity).
2. There are entries in Sections 10 (Purchased inputs), Section 11 (Deferred income and receivables) and/or Section 12 (Accounts payable).

1. There are entries for the “End of year price $” in the “Crop inventory valuation and productive capacity” section and/or the “Livestock inventory valuation” section.
2. There are entries in the “Purchased inputs” section, the “Deferred income and receivables” section, and/or the “Accounts payable” section.

1. There is an entry for percentage share under “Partnership information” but there is no partner name.
2. There is a partner name with no corresponding percentage share.

1. There is an entry for the percentage share but no corresponding individual partner name.
2. There is a partner name but no corresponding percentage share.

1. The response is “No” to the question “Should this operation be combined with another operation for the program year.” However, “Add” was selected to add the PIN of another operation.
2. There is a PIN but there is no response (yes or no) to combine this operation with another operation.
3. There is no indication of “Add” or “Remove.”
4. There is no PIN but there is an entry of “Yes” to combine the operation with another.
5. There are entries in both “Add” and “Remove.”

1. The response is “No” to the question “Should this operation be combined with another operation for the program year.” However, “Add” was selected to add the PIN of another operation.
2. There is a PIN but there is no response (Yes or No) to combine this operation with another operation.
3. There is no indication of “Add” or “Remove.”
4. There is no PIN but there is an entry of “Yes” to combine this operation with another operation.
5. There are entries in both “Add” and “Remove.”

1. First and last name, or business name
2. Address
3. City or town
4. Province or territory

1. First and last name, or business name
2. Address
3. City or town
4. Province or territory
5. Postal code

1. There is an indication that your client has not completed a production cycle, but no indication that it was due to disaster circumstances.
2. There is an indication that your client has completed a production cycle on at least one of the commodities produced, but there is also a response to the question, “If ‘no’ to the above question, were you unable to complete a production cycle due to disaster circumstances?”

1. The answer is “Yes” to the question “Have you completed a production cycle on at least one of the commodities you produced?” but there is also a response to the question “If ‘No’ to the above question, were you unable to complete a production cycle due to disaster circumstances?”
2. The answer is “No” to the question “Have you completed a production cycle on at least one of the commodities you produced?” but there is no answer (Yes or No) to the question “If ‘No’ to the above question, were you unable to complete a production cycle due to disaster circumstances?”