~999                Tax planning possibilities
~010                Political contributions tax credit not used - consider more
                    income or less deductions.
~019 002057049 N0312Taxable income lower than $50,000. Consider forward averaging
                    withdrawals.
~091                The income tax reduction at line 440 is greater than the amount
                    indicated at line 439, transfer a portion of the amount at line 420
                    (tax reduction for families) to your spouse, if possible.
~097                Because you separated from your spouse in the year, if you have more
                    than one child, both you and your spouse can claim the basic amount
                    respecting dependant children ($2,600) for Attachment A purposes.
~176 003047038 N3363Consider carrying forward a portion or all of the tuition fees in
                    order to claim the political contributions tax credit (line 414) or
                    the dividend tax credit (line 415).
~999                Forms to be completed manually
~048                Additional deduction for scientific research and experimental
                    development claimed on line 793 of attachment D; please complete
                    form TP-726.4.31.
~052                You must complete form TP-766.2-V "Averaging of a retroactive
                    payment or arrears" and attach it to your income tax return.
~999                Possible input errors
~001 003021014 N1301Total personal credits exceed provincial tax.  Check deductions
                    claimed in calculating your taxable income.
~003 003021016 N0705Amount claimed for a person living alone (line 362) - please check
                    eligibility.
~004                Tax reduction for families not claimed - check eligibility and
                    complete form "QUEBEC EXPRESS" if necessary.
~005                Real estate tax refund not claimed - check eligibility and complete
                    form "QUEBEC EXPRESS" if necessary.
~006                Amount granted with respect to a single parent family not claimed
                    - please check eligibility and complete form "Info" if necessary.
~008 004010014 N0918Labour-sponsored tax credit claimed and taxpayer is 65 years of
                    age or over. Please check line 424 of your provincial return.
~011 022001002 N1399Notch provision used but missing data for years 1994, 1995 and 1996
                    (net income and tax paid).
~012                Dependent child born before January 1, 1979 and no amount granted
                    for full-time post-secondary studies.
~015 043014006 N0005Medical expenses claimed on line 379 and expenses incurred to
                    obtain medical services not available in your region claimed on
                    line 378 - Make sure that medical expenses have not been deducted
                    twice.
~016                Verify order in which dependent children are entered.
~018                An override has been used on line 139 of page 1. Please complete
                    manually the corresponding section of form TPF-1.X.
~021 002026028 N0302Overseas Employment tax credit claimed on the T1 return and no
                    deduction claimed on line 297 of your provincial return - please
                    check !
~022 004004012 N0824Tax reduction for families claimed exceeds income tax payable
                    - check !
~024                Tax refund is no more than $2,000, please verify the eligibility to
                    the accelerated refund program.
~025 143001014 N0864When Qu‚bec exploration expenditures are included in the amount of
                    exploration expenditures claimed on line 241, the amount entered on
                    line 5 of the CNIL form must be reduced. Use the <F9> function key
                    and subtract 50% of Qu‚bec exploration expenditures claimed.
~029 014111074 N0610Taxpayer is living with a spouse, and an amount has been entered of
                    line 587 and/or line 588 of schedule B; please check !
~036                Tax reduction for families claimed and no information concerning
                    the designated child - Please complete form "QUEBEC EXPRESS".
~037                The credit for child-care expenses (line 455) is limited by the
                    supporting person's earned income. - Please check the definition of
                    "supporting person".
~038                Optimization: some changes have been added to the tax return after
                    the optimization.  You may start using the optimization again, if
                    necessary.
~039 184001004 N0970If applicable, enter on line 510 of the family income workchart, the
                    capital cost allowance or terminal loss claimed with respect to
                    business or rental income on your return or that of your spouse.
~013                Refundable Qu‚bec sales tax credit: an amount of $12 is entered on
                    line 587 of Schedule B. Ensure that taxpayer was not living with a
                    spouse during the entire year.
~040                Credits from Attachment B and C must take into consideration the
                    income for the whole year and must be claimed on post-bankruptcy
                    return.
~042                Employment expenses claimed (line 210).  Complete form TP-64.3.
~045 036001007 N0873Where an amount allocated under a profit-sharing plan is included
                    on line 104, enter that amount on line 26 of attachment F.
~046 036069034 N1530Post-bankruptcy return; the income for the entire taxation year is
                    subject to the contribution to the health services fund.  Please
                    enter an override on line 975 of attachment F.
~047                Warning only - Has deduction for employment income earned outside
                    Canada (entered on line 297) also been entered on form TP-772 ?
~053                The accelerated refund has been requested.
~054                Spouses separated in 1997: You may allocate the amount on
                    line 420 and that on line 461 according to the higher amounts to
                    which is entitled either spouse. Override, if necessary, lines 552,
                    555, 598 and 599 (Attachment B).
~088 115001001 N1695Possible input errors - Missing information concerning your Home
                    Buyer's Plan withdrawal - Check !
~089                Net income from self-employment in the provincial tax return
                    different from the federal return.  To correct this amount, access
                    schedule 8QC in the federal return and enter the correct amount at
                    line 371.
~090                With a post-bankruptcy tax return, you must enter your income for
                    the whole year directly in the Attachments B, C and F so that these
                    forms are calculated correctly.
~002                You have entered capital cost allowance with respect to a home
                    office in your Qu‚bec business income statement (TP-80). Do not
                    forget to reduce the amount on line 240 accordingly.
~096                You are claiming the spousal amount but, according to income tax
                    rules, you do not have a spouse. Please check !
~095                A refundable tax credit for adoption expenses has been claimed on
                    line 462. In order to be eligible, you must file form TP-1029.8.63
                    with your return.
~099                A taxpayer who is a dependant child cannot claim the refundable
                    Qu‚bec sales tax credit. Check your eligibility !
~101 014072058 N1132The total amount claimed as "Tax reduction for families" exceeds
                    the amount to which you are entitled to. Please check Attachment B,
                    section C, lines 552 and 555.
~135                Labour-sponsored tax credit claimed on line 414 of your federal
                    income tax return and no credit claimed on line 424 of your Qu‚bec
                    income tax return. Please check !
~136 013065063 N0563You are the supporting person with the lower earned income and
                    Part E of Attachment C has been completed. Please check !
~137 021037020 N3112You are the supporting person with the lower earned income and the
                    work chart 455 - Refundable tax credit for child-care expenses has
                    been completed. Please check !
~138 011001009 N0726Amount for a single-parent family claimed, please check your
                    eligibility !
~147 002009018 N2658You have a restricted farm loss and you claimed a reserve last
                    year. This reserve is taken into account for the calculation of
                    the restricted farm loss. You must however subtract the amount of
                    last year's reserve from the amount on line 171 of the return, so
                    it will not be double-counted.
~148 002009019 N1372You have a restricted farm loss and you are also claiming a
                    reserve. This reserve is taken into account for the calculation of
                    the restricted farm loss. You must however subtract the amount of
                    the reserve claimed from the amount on line 172 of the return, so
                    it will not be double-counted.
~152 004001014 N0918You are claiming a credit with respect to a labour-sponsored fund
                    and receive retirement benefits from the R‚gie des rentes du
                    Qu‚bec. Check your eligibility !
~157 035001001 N2837The net capital losses claimed prior to May 23, 1995 exceed the
                    available net capital losses, as entered on the form "Carry".
                    Please check !
~172                To maximise the value of your RRSPs contributions, use the "Your
                    RRSPs in action" System available from the toolbar.
~023                Amount for a person living alone claimed: please enclose your
                    Relev‚ 4 slip, a copy of your real estate tax invoice or complete
                    form TP-752.0.1.h.
~179                The taxpayer has indicated that he is single and entered an amount
                    claimed by the spouse on line 552, 581 or 598 of attachment B of the
                    Quebec return - check attachment B and the marital status !
~180 003021016 N0705The taxpayer has indicated that he is married or a common-law spouse
                    and claims the amount for person living alone on line 362 of the
                    Quebec return - please check !
~181                The taxpayer reports having made alimony payments (line 223) that
                    are less than the deductible alimony (line 225) - check the data
                    entered on the schedule of line 220 of the federal return.
~183 014140085 N0065You are a dependant and are claiming the refundable QST credit on
                    line 461 of your Qu‚bec return - Please check !
~041                The minimum tax calculation has been perform. Check and complete if
                    necessary the Form TP-776.42 "Calculation of Minimum Tax".
~184 004034036 N0885The taxpayer claims the real estate tax refund (line 460) and a date
                    of death is indicated. Check as this credit cannot be claimed in the
                    return of a deceased person.
~185 004034037 N0056The taxpayer claims the refundable QST tax credit (line 461) and a
                    date of death is indicated. Check as this credit cannot be claimed
                    in the return of a deceased person.
~187 013001004 N0234You have overriden line 171 of your return. You must also modify
                    line 603 of Attachment C or line 603.1 of the spouse's Attachment C
                    as this amount is part of earned income.
~188 153018019 N2382You have overridden line 171 of the return. You must also modify
                    line 3 of Form TP-358.0.1 as this amount is included in the income
                    used for the attendant-care expense deduction.
~189 003021019 N0706Cancel the spousal amount if you have not met the needs of a spouse
                    at a time in the year.
~191                Quebec Prescription Drug Insurance Plan: data is entered on
                    lines 447, 448 and/or 449. Data must be entered on only one of these
                    lines: check Attachment I from the "QUEBEC EXPRESS" form available
                    in the federal forms menu.
~192 013001004 N0234If you ceased to carry on a business in 1996 and claimed a reserve,
                    you must reduce the income used in the calculation of the child care
                    expenses tax credit by the reserve amount included in this year's
                    income.
~193 153018019 N2382If you ceased to carry on a business in 1996 and claimed a reserve,
                    you must reduce the income used in the calculation of the attendant
                    care expenses deduction by the reserve amount included in this
                    year's income.
~194 003001003 N0727Consider reducing non-capital losses from other years claimed on
                    line 289 because you have no tax payable.
~151                You must enter on line 9 of the reserve work chart the reserve
                    claimed in the year with respect to any other business or
                    profession.
~999                Electronic filing (EFILE)
~112                The tax return is ELIGIBLE for electronic filing (EFILE).
~113                The tax return is NOT ELIGIBLE for electronic filing (EFILE).
                    Reason(s):
~007                The Social Insurance Number (SIN) is missing.
~009                The family name is missing.
~014                The mailling address is incomplete.
~017 001001015 N0003The spouse's SIN are identical.
~026 001023025 N0005The spouse's SIN is missing.
~027                The spouse's date of birth is missing.
~030                Enter the taxpayer's gender (under "Info").
~031                Marital status is missing.
~034 082149075 N2905The Final Transmission authorization has not been received.
~035 011001001 N0093The SIN of the person with whom the amount for dependant person has
                    been shared is missing.
~043                The absence of a postal code indicates that the return address is
                    outside Canada.
~044 082034021 N0326Spousal amount for a non-resident spouse.
~049 082036022 N0330Amount for dependants for non-resident dependants.
~057 001001008 A0006The First letter of the postal code is not a G, H or J.
~058 082032020 N0322In 1997, the taxpayer was an immigrant, an emigrant, a non-resident
                    or a deemed resident of Canada.
~059 082027018 N0979The taxpayer is deceased.
~060 082017017 N0272The taxpayer is bankrupt or the tax authorities files indicate that
                    he or she is bankrupt.
~061 003022021 N0707Amount for dependent children for more than six dependent children.
~062 003022022 N0776Amount for other dependants for more than three other dependents.
~063 004033034 N2885Housing of a parent for more than two parents.
~064 003050040 N0766Amount for more than two dependants, other than the spouse, having a
                    severe and prolonged physical or mental impairment.
~065 001001015 N0003SIN beginning by a 0 or a 9.
~051 082031019 N0320This tax return has already been filed.
~129                Business income earned outside Qu‚bec.
~130 001016028 N3145The province of residence on December 31 is not Qu‚bec.
~067                Averaging of a retroactive payment or of arrears.
~094                Tax credit for the averaging of the deduction with respect to the
                    repayment of certain benefits.
~102 082043025 N0356Parental wage assistance program beneficiary.
~103                The Standard Industrial Classification code is missing on one of the
                    self-employment statement.
~108                You are claiming CCA for more than four categories on one of the
                    rental income and expenses statements.
~109                You are claiming CCA for more than six categories on one of the
                    self-employment income and expenses statements.
~110 002001010 N0280The amount shown on lines 156, 157, 159, 160, 166, 167, 169 or 170
                    of the TP1 does not correspond to the total of the corresponding
                    self-employment income and expenses statements.
~111                The No income return indicator is rejected, because income is
                    entered on the tax return.
~115 003022021 N0707The amount shown on line 367 does not correspond to the calculation
                    on Attachment A.
~116 003022022 N0776The amount shown on line 368 does not correspond to the calculation
                    on Attachment A.
~117 003050039 N0723The amount shown on line 387 does not correspond to the calculation
                    on Attachment A.
~118 003050040 N0766The amount shown on line 388 does not correspond to the calculation
                    on Attachment A.
~120 004033035 N2889The credit claimed on line 459 with respect to QST do not correspond
                    to the calculation on form VD-358.
~070                More than six rental or self-employment statements.
~071 037020012 N0697Overseas employment deduction.
~072 037018011 N2052International organization employee deduction.
~131 037001006 N0174International Financial Centre employee deduction.
~133 003001002 N0718Amount shown on line 287 does not correspond to those calculated on
                    attachment D.
~073                Foreign tax paid to more than one country.
~074 082041024 N0339Tax reduction for families divided between the separated spouses
                    having joint custody.
~075 082038023 N0338SR / ED expenses.
~076                The date of birth is missing.
~082 001058063 N0033The amount of capital gains on line 139 does not correspond to the
                    calculation on attachment G.
~083 001057062 N0026The amount shown on line 136 do not correspond to the total of the
                    corresponding rental income and expenses statements.
~140                The beginning or ending of the period is missing on one of the
                    statements of income and expenses.
~132                Foreign tax paid on foreign business income.
~141                You have more than twelve entries in Attachment C, section B.
~143 082046026 N0323You disposed of more than four real estate properties or depreciable
                    properties.
~145                The No income return indicator is rejected, because no income is
                    entered on the tax return TP1.
~127 082128066 A0414The taxi permit number is missing.
~068 004001001 N2890Form TP-22 or TP-25 has been used.
~069 001041043 N0014The total of line 101 and line 102 is less than zero.
~077 162001001 A0415The name, the surname or the SIN of the ex-spouse are missing.
~078                The total of the property percentages allocated to the taxpayer and
                    his or her partners on a self-employment or rental statement is
                    greater than 100%.
~079 082116059 A0431The name or the surname of the person with whom the amount for
                    dependant person has been shared is missing.
~080 011040068 N0140The SIN of an other dependant (Attachment A part B or D) is missing.
~055 002052045 N0309An amount has been entered on line 250 but no code identifying the
                    nature of the deduction appears on line 249.
~056 003001010 N0709An amount has been entered on line 297 but no code identifying the
                    nature of the deduction appears on line 296.
~160 002001008 N0036The amount on line 150 is negative. Please check !
~158                The attendant care expenses do not correspond to those found on the
                    subjacent work chart.
~161                The entries made on one of your rental statements with respect to
                    the personal portion of property taxes (L.330) and repairs and
                    maintenance (L.314) are invalid.
~162                The GST/QST amount on one of the self-employment statements (E114)
                    is greater than business income (E110).
~163 003001005 N0729The entries made for the capital gains deduction are invalid: the
                    amount on line 292 is greater than the amount on line 139.
~164                The single-parent family amount is claimed but the marital status
                    indicated is married or common-law spouse.
~165                The amount for person living alone is claimed but the marital status
                    of the taxpayer is married or common-law spouse.
~167                An amount transferred from the spouse is claimed (line 387) and the
                    marital status is not widow (with a date of change of marital
                    status), married or common-law spouse.
~168 004033035 N2889A QST rebate is claimed (line 459) and no business income is entered
                    on lines 156 to 170 nor is a deduction claimed on lines 206 or 210.
~169 014097061 N0994Please complete part D of Schedule B.
~170 004036039 N0884An amount has been entered on line 462 but no code identifying the
                    nature of the deduction appears on line 463.
~171                Line 594 (Attachment B, Part F) has been checked and the date of
                    change of marital status (line 11) or the spouse's SIN (line 12) are
                    missing.
~175                The amount on line 134, 136, 153, 157, 159 or 169 cannot have a
                    value between -1 and 0. Nevertheless, it may have a -1 or 0 value.
~177                The taxpayer reports having made alimony payments (line 223) that
                    are less than the deductible alimony (line 225) - check the data
                    entered on the schedule of line 220 of the federal return.
~182                One of the forms TP-1086.R.23.12 is not adequately linked with a
                    business income and expenses statement - Please check !
~178                The taxpayer wants to transmit his return as well as that of the
                    person with whom he has lived with for less than 12 months and who
                    is not the parent of a dependant.
~123                Sign Form TP-1000.TE "Electronic filing of the Personal Income Tax
                    Return Electronically".
~124                Your tax return indicates a balance owing. Rewrite the information
                    contained on form onto an official TPZ-1026.0.1 form that you can
                    order from your EFILE Help Desk.
~190                The postal code is missing on Form TP-726.21.
~174                Warning
~150                There seems to be more than four co-owners on one of your rental
                    statements. If this is the case, your return cannot be EFILED.
~126 082082043 N0385If the taxpayer is an immigrant and has received old age security
                    benefits, enter the year of immigration on Form AD-EFILE.
~128 082128067 N0443A "First home" tax credit have been claimed on line 462. Please
                    enter the details on Form AD-EFILE.
~142                You have entered an amount in the SFD section (Income and expenses
                    statement for EFILE purposes). If you add or delete an income and
                    expenses statement, or a T5013 form carefully review the SFD
                    section.
~166                There seems to be more than four partners on one of your
                    self-employment statements. If this is the case, your return cannot
                    be EFILED.
~999                Missing information
~100                Form TP-347: make sure that you complete the "Moving Expenses"
                    section of the "QUEBEC EXPRESS" Form.
~139                If the amount respecting dependent children is being divided
                    between you and another person, enter that person's SIN
                    (Attachment A, line 300).
~186 011039068 N0140You are claiming an amount respecting other dependants on line 368
                    and have not entered that person's SIN - please check !
*DIAGNOSTICS        A
