Electronic Filers Manual for 2010 Income Tax Returns

Chapter 2
Error Messages

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Table of Contents

• What's New
• Introduction
• How Error Codes Are Set
• Responding to Error Codes
• List of Error Codes
  • Error codes 1 to 99
  • Error codes in the 300 range
  • Error codes in the 400 range
  • Error codes in the 500 range
  • Error codes in the 2000 range
  • Error codes in the 10000 range
  • Error codes in the 30000 range
  • Error codes in the 40000 range
  • Error codes in the 50000 range
  • Error codes in the 60000 range
  • Error codes in the 70000 range
  • Error codes in the 80000 range
  • Error codes in the 90000 range
  • Error codes in the 100000 range

What's New

Some new error codes and their corresponding messages may not appear in this chapter. They will be posted ata later date in the form of Revisions to this chapter.

Note : Error codes specific to deceased andpre-bankruptcy returns have been highlighted.

The following error codes have been added:

561, 565, 566, 568, 2078, 2307, 2309, 2502, 2503, 46099, 46114, 46118, 46119, 46309, 90317, 90320, 95355, 95493 , 95494, 95572, 95829, 96110, 96111, 96116, 96118, 96119, 96145, 96146, 96173

As they no longer apply, the following error codes have been deleted from this chapter:

455, 2017, 2079, 2114, 2171

The following error codes have been updated:

55, 67, 375, 560, 2095, 2097, 2248, 70127, 70209, 90380, 90453, 95105, 95478, 95554, 95821, 95901, 95902, 95907, 96033, 96113, 96269, Y80012, 1NNNN

Minor wording changes have been made to the following error codes:

15, 95123, 95125

Introduction

While all preparers intend to transmit their clients' records free of error, mistakes sometimes occur as a result of keying errors or missing entries. One way to avoid errors is to review the data before it is transmitted to ensure that the record is correct.

The purpose of this chapter is to provide assistance to preparers in correcting records that are not accepted due to error conditions.

How Error Codes Are Set

Validation of EFILE records is done in stages. That means an EFILE record must clear one stage of validities before validation in the next stage is performed. Depending on the errors, an EFILE record could be rejected several times with different error codes being set each time.

Error codes could be set at the following stages of validation:
Identification and format:
Errors Codes 1 to 99, 1NNNN, 3NNNN, 5NNNN, 6NNNN, 80308 and/orerror codes relating to selected financial data

EFILE Balancing:
Error codes 4NNNN, 9NNNN and some 3NNNN and 7NNNN

Error Detection:
Error codes in the 300, 400, 500 and 2000 ranges as well as some 7NNNN

Selected Financial Data records
Error codes in the 100000 range

Responding to Error Codes

This chapter explains either the reason orthe action required, or both, for the various error codes that you might see. Unless otherwise stated, a record can be retransmitted once errors have been corrected.

Note: Unless error code(s) 78 and/or 81 are present, the Document Control Number should remain the same when retransmitting a previously non-accepted record.

Wherean error code is received, you should be able to resolve the situation with the information contained in this chapter. However, if you encounter an error condition that is not covered, or if you need further clarification on the information contained in this chapter, call the EFILE Help Desk in your tax centre for assistance.

Before calling your EFILE Help Desk, have all the relevant information concerning the applicable error code. Being prepared helps us both. For example, if you receive Error Code 40, you will have to provide your client's date of birth.

EFILE Help Desks were established to help preparers and transmitters resolve technical matters related to the electronic filing process. Enquiries about repayment amounts required, carry forward amounts available, refunds or questions about the assessment of a return should be directed to general enquiries at 1‑800‑959‑8281. The Help Desk phone numbers are for the exclusive use of preparers and transmitters in EFILE and must not be provided to individual taxpayers.

You should inform your clients about any processing delays, aswell as advise them not to inquire about refunds until four weeks after the return is accepted in EFILE.

For error codes related to format, contact your software developer for assistance.

While software products may pass the Canada Revenue Agency certification test, we do not test or review the products for user-friendliness. Any comments you have regarding your software product should be directed to the developer.

List of Error Codes

Error codes 1 to 99

1
Validities in our processing system prevent this record from being accepted for EFILE. In orde rto ensure that you receive all the benefits and deductions allowed, we need you to file a paper return and attach all pertinent slips and receipts. We regret the inconvenience.

2
This taxpayer's social insurance number begins with a 0 and is therefore not eligible for EFILE. Please refer to the list of exclusions in the Appendices of this manual.

8
More than eight errors have been detected but due to space constraints, only eight error codes can be displayed. Review the entire record and make the necessary corrections.

9
The social insurance number entered for your client is not valid. Review your client's documents or contact your client and enter the correct social insurance number.

11
Enter the taxpayer's social insurance number. It is not present on this record.

15
You have indicated this is a Pre-bankruptcy return. Please delete the Selected Financial Data (SFD) statements, as they should not be transmitted with a Pre-bankruptcy return.

22
According to our records, this taxpayer was bankrupt last year, or is currently in bankruptcy status. This taxpayer's T1 for the period from January 1 to the date just before the assignment is the only return that is eligible for EFILE; however it must be filed by the taxpayer's trustee.

30
This may be a duplicate filing, or you may have used an incorrect SIN for this record, as a return for this taxpayer has been, or is being, processed already. Where error code 78 is also present, you have already transmitted this record.

35
You have indicated your client is filing apre-bankruptcy return but there is no date of bankruptcy on record. Please ensure you have submitted the Bankruptcy Insolvency Form (DC905) to update CRA's records.

36
The date of death entered on your client's return is prior to the tax year. Please review your documents and either correct the entry for the date of death, or submit a paper return, as applicable.

37
One of the following situations exists on your client's return:

• You have indicated your client is deceased in the Identification area of the T1 return, but your client's date of death has not been entered;
  OR
• There is a date of death entered and no indication that your client is deceased in the Identification area of the T1 return.

38
The date of death entered for your client does not agree with the date of death on our records. Please review the date of death on the "Proof of Death" certificate that was submitted by the legal representative for the deceased client and make the necessary corrections.

39
Entries to start direct deposit are not allowed on a return for a deceased taxpayer, or on a Pre-bankrupt return.Please delete the direct deposit fields.

40
The date of birth entered for your client, one of the entries used to ensure that the correct master record is accessed for processing, does not agree with the date of birth on our records. Confirm the date of birth with your client. Where the date of birth entered is correct, your client should contact his or her tax services office to resolve the discrepancy. Also, review the name and social insurance number entered to ensure that they belong to the taxpayer for whom you are preparing the return.

41
Enter yourclient's correct date of birth. It was not present on this record or non‑numericcharacters were entered for the date of birth.

42
Enter your client's name. It is not present on this record.

43
The surname entered for your client, one of the entries used to ensure that the correct master record is accessed for processing, does not agree with the surname on our records. Please ensure that you have entered the correct SIN for this taxpayer, then confirm the name with your client and correct any errors. If the surname you entered was correct and a name change is required, code the record to indicate that this is a change of name.

44
The entry fo ryour client's name contains invalid character(s), OR the first and/or last character of your client's name is not alphabetic.

45
The preparer password entered on this record is not valid with your preparer number.Ensure the password is entered on your system correctly. Where both the password and preparer number were entered correctly, contact your EFILE Help Desk.

47
Enter your client's street address or PO Box number. It is not present on this record.

48
Your client's address is outside Canada and is not eligible for EFILE. Please refer to the list of exclusions in the Appendices of this manual.

49
The entry for thecare of line in the address area contains invalid character(s).

50
The entry for the street address contains invalid character(s).

51
The entry for the city contains invalid character(s).

52
Enter the city in which your client resides. It is not present on this record.

53
The value for theprovince or territory in your client's address is not valid.

54
Enter the value for the province or territory in your client's address. It is not present on this record.

55
The entry for the postal code is not in ANANAN format or is not valid.

56
Enter your client's postal code. It is not present on this record.

57
The entry for the city could not be located on our city database index. Check the entry and correct any errors. Contact your EFILE Help Desk for assistance.

58
The discounter registration number entered is not valid. Enter the correct discounter registration number. Where the number entered is correct, contact the Tax Filer Services Section at 613‑941‑8864.

59
The value for the province or territory of residence on December 31 is not valid or was not entered.

60
The value entered for the current province or territory of residence is not valid.

61
The value for the taxing province or territory on December 31 is not valid or was not entered.

63
The entry for the date of birth is not in the proper format. The date of birth must be in YYYYMMDD format.

65
The entry for marital status is not valid. If your client is single, delete the entry for spouse's first name and/or social insurance number.

66
The entry for spouse or common-law partner's social insurance number is not numeric.

67
The phone number entered is not valid or contains invalid character(s). Enter the area code first, followed by the telephone number.

68
The entry for spouse or common-law partner's social insurance number is not valid. Verify the number entered with the source documents or contact your client.

70
The entries for your client's social insurance number and the spouse or common-law partner's social insurance number are the same. Correct the social insurance number(s)in error.

71
The value for the change of surname indicator is not valid or was not entered. Enter 1 where there is no surname change. Enter 2 where a surname change is required or where the taxpayer is filing for the first time.

72
The entry for the province or territory in your client's address is not compatible with the entry for postal code.

73
The entry for application for the GST/HST credit is not valid. Enter 1 to apply or enter 2 where an application is not being made.

76
Non-numeric characters are present in the Identification area onpage 1 of the return for:

• The spouse or common-lawpartner's net income; and/or
• The amount of Universal ChildCare Benefit reported by the spouse or common-law partner; and/or
• The amount of Universal ChildCare Benefit repayment reported by the spouse or common-law partner.

Please review the entries and make the necessary corrections.

78
This document control number has already been used on an accepted EFILE record. A new document control number must be assigned unless this taxpayer's return hasbeen or is being processed by us, in which case error code 30 will alsobe present.

81
The documentcontrol number entered contains non-alpha/numeric characters. Only alpha/numeric characters are acceptable in the document control number.

82
This is a discounted return. The address entered is that of the discounter. Enter the taxpayer's address.

83
This is a discounted return. The phone number entered is that of the discounter. Enter the taxpayer's phone number.

84
The entry for spouse or common-law partner's name contains invalid character(s). Please make sure your entry does not include a period as the first character, anumber, a slash (/ or \), or an ampersand (&).

85
The alternate address code is not numeric or is invalid.

86
The spouse or common-law partner's self-employment code entered is not numeric or is invalid.

87
The entry for the language of correspondence is not numeric or is invalid.

88
The alternate address option cannot be used on a return that is discounted, pre-bankrupt, or on a Section 70(1) return for a deceased taxpayer.

89
The value for the pre or post-assessment review contact code is not valid or was not entered. Please enter the applicable code, from the following list:

1. Contact will be made with you by fax;
2. Contact will be made with you by mail;
3. Contact will be made directly with the taxpayer.

91
This record does not contain any entries for income amounts, deductions, non‑refundable credits or tax credits. Review your client's return.

92
There is more than one selected financial data record present with the same number. Each selected financial data record must have a unique number.

93
One of following situations exists with your client's return:

• There are rental or self-employment activities, or both, reported on the return and no selected financial data (SFD) records were submitted.
• The client is converting to aDecember 31st fiscal period and the sum of the net incomes or losses reported at Field 9946 on the SFD statements submitted, minus any amount entered at line D of Form T1139, does not equal the total income o rloss from rental and/or self-employed activities reported on the return at Fields 126, 135, 137, 139, 141 and/or 143.
• The client is using the alternative method (Part 2 of Form T1139) and the sum of the net incomes or losses reported at Field 9946 on the SFD statements submitted, plus any amounts entered for additional business income at line G, minus any amount entered at line I, does not equal the total income or loss from rental and/or self-employed activities reported on the return at Fields 126, 135, 137,139, 141 and/or 143.

94
The entry on the T1 return record, to indicate the number of selected financial data records being transmitted for your client, does not equal the number of selected financial data records received. Review this record and correct the error.

95
The entry on theT1 return record to indicate the number of selected financial data records being submitted for your client is not valid. The acceptable entries are 01 through 06. Where no selected financial data records are being submitted, theentry is 00.

96
One of the following situations exists on the selected financial data records (SFD) transmitted for your client:

• There are more than 80 field codes present in the free format area of SFD type 1 to 8; or
• There are more than 29 occurrences for commodity codes under the commodity sales and program payments section of SFD type 6; or
• There are more than 14 occurrences for commodity codes under the commodity purchases and repayment of program benefits section of SFD type 6.

If the entries are correct, a paper return should be submitted, as we are unable to process this return due to system constraints.

97
Oneof the following situations exists with your client's return:

• There is an amount entered onForm T777, Employment Expenses Statement, and no amount entered for other employment expenses at Field 229.
• There is an amount entered onForm TL2, Claim for Meals and Lodging Expenses, and no amount entered for other employment expenses at Field 229.

98
One of the following situations exists with the selected financial data record type 9 transmitted for your client:

• There are more than 10 occurrences of crop or livestock inventory for Efilers using EOL.
• There are more than 50 occurrences of crop or livestock inventory for Efilers using EOL+.

If the entries are correct, a paper return should be submitted, as we are unable to process this return due to system constraints.

99
One of the following situations exists with your client's return:

• Your client is a resident of British Columbia, Saskatchewan, Manitoba, New Brunswick, Nova Scotia, Newfoundlandand Labrador, or the Yukon.SFD type 9 is present but no SFD type 6 is present, or vice versa; OR
• Your client is a resident of Prince Edward Island, Ontario or Alberta and SFD type 9 is present; OR
• Your client is a resident of Quebec, Nunavut or the Northwest Territories and SFD type 6 or type 9 is present.

Please note: If the client has self-employed income from a farm located in a province other than the province that the client resided in on December 31st, a paper return should be submitted, as tax to multiple jurisdictions may apply.

Error codes in the 300 range

307
The amount claimed as a 2009 reserve on the disposition of capital property on Form T2017 exceeds the amount reported for the related 2008 reserve on disposition ofcapital property, and no current‑year dispositions were reported onSchedule 3.

309
Information provided to us by Human Resources and Skills Development Canada indicates that your client received CPP/QPP and UCCB lump‑sum payments and, as aresult, qualifies for a special tax calculation. We are unable to make this calculation using EFILE. A paper return should be submitted.

311
System constraints require special processing of the CPP/QPP lump‑sum benefit calculation. A paper return should be submitted.

325
An entry for a section 31 restricted farm loss at Field 5495 was made but a net farming loss was not reported at Field 141, OR the net farming loss claimed is greater than the allowable amount based on the entry for a section 31 restricted farm loss.

330
Information provided tous by Human Resources and Skills Development Canada indicates that your client's CPP/QPP benefit relates to a lump‑sum payment and, as a result, qualifies for a special tax calculation. We are unable to make this calculation using EFILE. A paper return should be submitted.

336
An entry was made for CPP contributions payable on self-employment income at Field 310 of Schedule 1. According to our records, your client is exempt from making contributions to the CPP. This entry should be deleted.

338
Information provided to us by Human Resources and Skills Development Canada indicates that your client's CPP/QPP benefit relates to a lump‑sum payment and, as a result, qualifies for a special tax calculation. We are unable to make this calculation using EFILE. A paper return should be submitted.

342
To accurately calculate the amount of the Prince Edward Island low-income tax reduction to which your client is entitled, we need to know the following amounts, if applicable:

• The net income of your client's spouse or common‑law partner.
• The amount of Universal Child Care Benefit (UCCB) that is includedin the spouse or common-law partner's net income.
• The amount of UCCB repayment that is included at Field 213 on thespouse or common-law partner's return.

Please enter the above information in the Identification area on page 1 of the return. Where the spouse or common-law partner's net income is NIL or negative, enter 7 at Field 9918.

350
System constraints require special processing of the CPP/QPP orUCCB lump-sum payment calculation. A paper return should be submitted.

352
The claim for the basic personal amount at Field 5804 of Provincial or Territorial Form 428 is not equal to the maximum allowable. If the claim is prorated due to immigrant/emigrant status, the return is not eligible for Efile, and a paper return should be submitted.Otherwise, correct the entry.

353
The claim for the spouse or common-law partner amount at Field 5812 of Provincial or Territorial Form 428 differs from the maximum allowable.

359
An entry was made for the medical expenses for self, spouse or common‑law partner, and your dependant children born in 1992 or later at Field 330 of Schedule 1 but no claim was made at Field 5868 of Provincial or Territorial Form 428, OR an entry was made at Field 5868 of Provincial or Territorial Form 428 but no entry was made at Field 330 of Schedule 1.

360
There is an entry at Field 6132 and/or 6133 of Form T4164 for the Manitoba odour control tax credit and there is no entry for farming income at Fields 168/141. Please review the entries and make the necessary corrections.

366
A claim was made for tax deductions transfer to Quebec but the taxing province or territory is not Quebec. Only taxpayers who reside in the province of Quebec on December 31 are eligible to transfer tax deductions.

370
An entry was made for deductible CPP or QPP contributions throughemployment. No entry for employment income or exempt employment income wasmade.

371
An entry was made at one or more of Fields 144, 145 and/or 146.Review the entries to ensure they agree with the information slips. If entries are correct, a paper return should be submitted, as we are unable to process this return due to system constraints.

373
An entry was made for a CPP overpayment. As the taxing province is Quebec, theclaim should be deleted as this overpayment is claimed on the provincial income tax return.

375
One of the following situations applies to your client's return:

• You have reported the net rental or self-employed income without reporting an amount for the gross rental or self-employed income.
• On Schedule 3, Capita lGains (or Losses) in 2010, you have reported the total proceeds of disposition but have not reported the net gain or loss.
• On Schedule 3, you have reported the net gain or loss but not the total proceeds.
• On Form T1170, you have reported an entry at Field 6823 and no entry at Field 6822 or vice versa.
• On Form T1170, you have reported an entry at Field 6825 and no entry at Field 6824 or vice versa.

Enter the gross rental or self-employed income and/or revise Schedule 3 or Form T1170.

377
A claim was made for income tax deducted but no income was reported on which tax would have been deducted (that is, no entries made at Fields 101,113, 114, 115, 116, 119, 129, 5345 or 5347). Review your client's documents to determine the entries required. Ensure that instalment payments (Field 476), or foreign taxes withheld (Field 431) have not been entered as tax deductions at Field 437.

378
An entry was made at Field 339 and/or Field 337 of Schedule 9, but no fields from Schedule 3 are present for this return. Schedule 3 must support the current year taxable capital gain arising in respect of gifts of capital property (Field 339) or gifts of depreciable property (Field 337).

388
The entry for refund (Field 484) or for balance owing (Field 485) does not equal the total payable (Field 435) minus the total credits (Field 482). For Quebec residents, the amount of PPIP premiums payable on employment income (Field 376 of Schedule 1) is used in the calculation of total credits (Field 482).

Error codes in the 400 range

408
A claim was made for the labour-sponsored funds tax credit. An entry is required at both fields: the allowable credit at Field 414 of Schedule 1, and the net cost at Field 413 of Schedule 1.

417
Due to technical difficulties, we cannot accept the transmission at this time.Please retransmit this record tomorrow. Should you receive this same code the next time, please contact your EFILE Help Desk.

423
The entry for the Canadian Forces personnel and police deduction at Field 244 is greater than the entry at Field 101.

430
The taxpayer is claiming a disability amount and there is no Form T2201, Disability Tax Credit Certificate on record, or a new Form T2201 is required. Therefore, the claim at Field 316 of Schedule 1, and if applicable, at Field 5844 of the provincial or territorial Form 428 must be accompanied by a new Form T2201. Please submit a paper return for processing and attach a new completed Form T2201 to the return. We regret the inconvenience.

431
One or more of the following situations exists with the disability amount transferred from a dependant claimed at Field 318 of Schedule 1:

• There is no Form T2201, Disability Tax Credit Certificate on record for one or more of the taxpayer's dependants.
• A new Form T2201 is required for one or more of the dependants.
• The taxpayer's claim is for more than 10 dependants.
• Your client is not eligible for EFILE as a review of Form T2201 is required.
• The claim exceeds the maximum allowable.
• Our records indicate that your client is not entitled to the transfer of the disability amount.

A paper return should be submitted with the applicable Form T2201, if needed, or delete the claim at Field 318.

432
The client is claiming a transfer of the spouse or common-law partner's disability amount and there is no Form T2201, Disability Tax Credit Certificate, on record, or a new Form T2201 is required. Therefore, the claim at Field 357 of Schedule 2, and if applicable, at Field 5907 of the provincial or territorial Schedule 2 must be accompanied by a new Form T2201. Please submit a paper return for processing and attach a new completed Form T2201 to the return. We regret the inconvenience.

435
To accurately calculate the amount of the New Brunswick low-income tax reduction to which your client is entitled, we need to know the following amounts, if applicable:

• The net income of your client's spouse or common‑law partner.
• The amount of Universal Child Care Benefit (UCCB) that is included in the spouse or common-law partner's net income.
• The amount of UCCB repayment included at Field 213 on the spouse or common-law partner's return.
• The amount of Registered Disability Savings Plan (RDSP) income that is reported by the spouse or common-law partner.
• The amount of RDSP repayment included at Field 5536 on the spouse or common-law partner's return.

Please enter the above information in the Identification area on page 1 of the return, or at Field 5537 and/or Field 5538, as applicable. Where the spouse or common-law partner's net income is NIL or negative, enter 7 at Field 9918.

438
To accurately calculate the amount of the Newfoundlandand Labrador low-income tax reduction towhich your client is entitled, we need to know the following amounts, if applicable:

• The net income of your client's spouse or common‑law partner.
• The amount of Universal Child Care Benefit (UCCB) that is reported by the spouse or common-law partner.
• The amount of UCCB repayment included at Field 213 on the spouse or common-law partner's return.
• The amount of Registered Disability Savings Plan (RDSP) income that is reported by the spouse or common-law partner.
• The amount of RDSP repayment included at Field 5536 on the spouse or common-law partner's return.

Please enter the above information in the Identification area on page 1 of the return, or at Field 5537 and/or Field 5538, as applicable. Where the spouse or common-law partner's net income is NIL or negative, enter 7 at Field 9918.

441
The amount reported at Field 102 as commission income based on T4 slips,cannot exceed the amount reported as employment income at Field 101, because it is already included as employment income at Field 101.

444
An invalid entry has been detected in the free format area of the record. Review the entries made in the free format area. Contact your software developer if you need assistance.

447
The claim for personal tax credit at Field 6090 of Form MB479 is incorrect. Review the calculations and enter the correct claim amount.

453
To accurately calculate the amount ofthe Ontario tax credits to which your client is entitled, we need to know the following amounts, if applicable:

• The net income of your client's spouse or common‑law partner,
• The amount of Universal Child Care Benefit (UCCB) that is included in the spouse or common-law partner's net income,
• The amount of UCCB repayment included at Field 213 on the spouse or common-law partner's return.
• The amount of Registered Disability Savings Plan (RDSP) income that is reported by the spouse or common-law partner.
• The amount of RDSP repayment included at Field 5536 on the spouse or common-law partner's return.

Please enter the above information inthe Identification area on page 1 of the return, or at Field 5537and/or Field 5538, as applicable. Where the spouse or common-lawpartner's net income is NIL or negative, enter 7 at Field 9918.Where the spouse or common-law partner was not resident in Canada, enter 1 atField 5527. Where the spouse or common-law partner maintained a separateresidence due to medical, educational, or business reasons, enter 1 atField 6089.

457
An entry was made for deemed limited partnership loss at Field 5354, but no entry was made for partnership income or net rental income. When an entry is made for deemed limited partnership loss, there must also be an amount reported for partnership income or net rental income, or both. Where the entry at Field 5354 is greater than 0, and the net rental income at Field 126 and partnership income at Field 122 are both NIL, for processing purposes an entry of 1 is required at Field 122.

460
To accurately calculate the amount of the Manitoba tax credits to which your client is entitled, we need to know the following amounts, if applicable:

• The net income of your client's spouse or common‑law partner,
• The amount of Universal Child Care Benefit (UCCB) that is included in the spouse or common-law partner's net income,
• The amount of UCCB repayment included at Field 213 on the spouse or common-law partner's return.
• The amount of Registered Disability Savings Plan (RDSP) income that is reported by the spouse or common-law partner.
• The amount of RDSP repayment included at Field 5536 on the spouse or common-law partner's return.

Please enter the above information in the Identification area on page 1 of the return, orat Field 5537 and/or Field 5538, as applicable. Where the spouse or common‑law partner's net income is NIL or negative, enter 7 atField 9918. Where the spouse or common‑law partner was not resident in Canada, enter 1 at Field 5527. Where the spouse or common‑law partner maintained a separate residence due to medical, educational, or business reasons, enter 1 at Field 6089.

464
An entry was made for non-taxable benefits for board and lodging at a special work site in prescribed northern zones, and/or prescribed intermediate zones. No other entries were made for northern residents deductions. Review Form T2222 and correct the field(s) in error.

466
An entry was made for the Adoption Expenses amount at Field 313 of Schedule 1, but no claim was made at Field 5833 of the Provincial or Territorial Form 428; OR an entry was made at Field 5833, but no entry was made at Field 313.

467
One of the following situations exists on your client's return:

• An entry was made for the Universal Child Care Benefit at Field 117 and there is also an entry for the spouse or common-law partner's UCCB in the Identification area on page 1 of the return. Please review the entries and make the necessary corrections.
• The entry for the UCCB repayment at Field 213 equals the spouse orcommon-law partner's UCCB repayment amount in the Identification area on page 1 of the return. If the entries are correct, a paper return should be submitted with all pertinent slips and receipts attached.

468
One of the following situations exists on your client's return:

• There is an entry at Field 122, Net partnership income for limited or non-active partners, but no entry in memo Field 5330.
• There is an entry in memo Field 5330 but no entry at Field 122, Net partnership income for limited or non-active partners.

470
To accurately calculate the amount of the GST/HST credit to which your client is entitled, we need to know the following amounts, if applicable:

• The net income of your client's spouse or common‑law partner,
• The amount of Universal Child Care Benefit (UCCB) that is included in the spouse or common-law partner's net income,
• The amount of UCCB repayment included at Field 213 on the spouseor common-law partner's return.

Please enter the above informationin the Identification area on page 1 of the return. If your client'sspouse or common-law partner's income is NIL or negative, enter 7 at Field 9918.

474
A claim was made for a logging tax credit, but an entry for logging income was not made. Enter the amount of both logging taxes paid and logging income.

483
On Form ON479, a claim was made for one or more of the following credits that are only available to self-employed individuals:

• The Ontario co-operative education tax credit (Field 6320);
• The Ontario apprenticeship training tax credit (Field 6322).

We need more information to correctly assess the return. Please check each of the items listed below and change the entries if required:

• To claim these credits, make sure the gross and net income from self‑employment was included in the total income area of the return.
• To claim these credits as amember of a partnership, enter the Business Number at Field 6327.
• Only enter amounts at fields that apply to the specific credits your client is claiming.
• The credits at Fields 6320 and 6322 are limited by a maximum claim. Ensure the maximum has not been exceeded.
• Claim these credits only if the province of residence on December 31 was Ontario.

487
The amount donated to the Ontario Opportunities Fund and the amount of the net refund do not agree with the calculated refund.

490
The marital status indicated on your client's return is other than married or living common-law and Field 365 is transmitted without Field 5838 or vice versa.

491
To accurately calculate the spouse or common-law partner amount at Field 303 of Schedule 1, or Field 5812 of Provincial or Territorial Form 428, we need to know the following amounts, if applicable:

• The net income of your client's spouse or common‑law partner,
• The amount of Universal Child Care Benefit (UCCB) that is included in the spouse or common-law partner's net income,
• The amount of UCCB repayment included at Field 213 on the spouse or common-law partner's return.

Please enter the above information in the Identification area onpage 1 of the return. Where the spouse or common‑law partner's net income is NIL or negative, enter 7 at Field 9918.

492
An entry was made for an amount for an eligible dependant at Field 305 of Schedule 1, but no claim was made at Field 5816 of Provincial or Territorial Form 428, OR an entry was made at Field 5816 but no claim was made at Field 305. Please change the entry at Field 305 or Field 5816.

Error codes in the 500 range

506
You made a claim for your client's CPP/QPP contributions at Field 5824 of Provincial or Territorial Form 428, but have not made a claim at Field 308 of Schedule 1.

507
You made a claim for your client at Field 5828 of Provincial or Territorial Form 428, but have not made a claim for CPP/QPP contributions on self-employment and other earnings at Field 310 of Schedule 1.

508
You made a claim for your client's Employment Insurance premiums at Field 5832 of Provincial or Territorial Form 428, but have not made a claim at Field 312 of Schedule 1.

511
The amounts entered on Provincial or Territorial Schedule 2 for the amounts transferred from spouse or common‑law partner do not balance with the claim made at Field 5864 of Provincial or Territorial Form 428.

513
One of the following situations exists with your client's return:

• An entry was made at Field(s) 320, 321, and/or 322 of Federal Schedule 11 but no entry was made at Field(s) 5914, 5916, and/or 5918 of Provincial orTerritorial Schedule 11.
• An entry was made at Field(s) 5914, 5916, and/or 5918 of Provincial or Territorial Schedule 11 but no entry was made at Field(s) 320, 321, and/or 322 of Federal Schedule 11.

516
You have indicated that your client is filing a Pre-bankrupt return. As a claim for the age amount at Field 301 and/or Field 5808 is based on the client's net income for the entire year, please provide the net income for the post-bankruptcy period.

523
One of the following situations related to the Saskatchewan employee tools credit exists on your client's return:

• The entry for the one-time trade entry credit at Field 6356 is not equal to one of the four allowable amounts.
• The entry for the annual maintenance credit at Field 6357 is not equal to one of the four allowable amounts.
• There is an entry at Field 6356 and Field 6357.
• There is an entry at Field 6356 or Field 6357, and no entry at Field 101 or 104.
• You have indicated this is a Pre-bankrupt return. If the entry at Field 6356 or 6357 is a partial claim, a paper return should be submitted, as we are unable to process this return due to system constraints. Otherwise, review your entries and make the necessary corrections.

527
The entry for your client's bank account number on the direct deposit request for the Universal Child Care Benefit is not valid. Enter your client's actual bank account number. Do not key dashes, leave spaces between numbers or padthe entry with zeros that do not appear in the actual bank account number.Where the bank account number exceeds 12 digits, your client is not eligible for direct deposit.

528
The entry for the financial institution branch number and/or the financial institution number on the direct deposit request for the Universal Child Care Benefit is not valid. Enter the correct banking information based on the informations upplied by your client.

529
One of the following situations exists on your client's return:

• The amount reported at Field 363 is greater than the total of Field 101 and/or Field 104.
• You have made a claim at Field 363 for the Canada Employment Amount but you have not reported any employment income at Field 101 and/or Field 104 of your return.

531
There is an entry at Field 6131 on Form MB479 for the Manitoba Co-operative education and apprenticeship tax credits and there is no entry at any of Fields 122, 135, 137, 139, 141, or 143. Please review the entries and make the necessary corrections.

532
One of the following situations exists with your client's return:

• The claim for the Yukon employment amount at Field 5834 is greater than sum of the entries at Fields 101 and 104, or greater than the maximum allowable for the tax year.
• A claim was made at Field 5834 and there are no entries at Fields 101 and/or 104.

534
You have indicated that your client lives on aboriginal lands, yet the taxpayer's province or territory of residence is other than Newfoundland and Labrador, the Northwest Territories, or the Yukon.

536
One of the following situations exists with your client's return:

• The claim for the Nova Scotia or Prince Edward Island amount for young children at Field 5823 is incorrect based on the entry made for the total number ofmonths at Field 6372.
• A claim was made at Field 5823 without a corresponding entry at Field 6372, or there is an entry in Field 6372 without an entry in Field 5823.

537
One of the following situations exists with your client's return:

• The claim for the Nunavut amount for young children at Field 5823 is incorrect based on the entry made for the total number of children at Field 6371.
• A claim was made at Field 5823 without a corresponding entry at Field 6371, or there is an entry in Field 6371 without an entry in Field 5823.
• A claim was made at both Fields 5823 and 5901. You cannot have a claim at both fields. Please review and delete either Field 5823 or Field 5901, as required.

539
The province or territory of residence is other than Quebec and there is an entry at Field 223, 375, 376, 377, 378, 379, 380 and/or 5029, which are only valid for Quebec residents. Please review your entries and make the necessary corrections.

542
A claim was made at Field 5825 of Form YT428 for the amount for children born in 1992 or later, but no entry was made at Field 367 of Schedule 1. Please review your entries and make the necessary corrections.

543
One of the following situations applies to your client's return:

• Claims were made for the amount for children born in 1992 or later at Field 367 of Schedule 1 and at Field 361 of Schedule 2. You cannot have a claim at both fields.
• Claims were made for the amount for children born in 1992 or later at Field 5825 of Form YT428 and at Field 5904 of Schedule YT(S2). You cannot have a claim at both fields.

Please review your entries and delete Field 367 or Field 361 (Field 5825 or Field 5904), as required.

544
The claim at Field 213 for the Universal Child Care Benefit repayment does not agree with the amount in our records, or no claim was made.

546
An entry was made for a Manitoba book publishing tax credit at Field 6143 of Form MB479 and there is no entry at Field(s) 122, 135 or 137. Please either include the associated self-employed income/loss in the appropriate field or delete the entry for the tax credit.

548
One of thefollowing situations exists with the claim for the Saskatchewan graduate retention rebate on Form SK479:

• There is an entry in one or two of Fields 5970, 5971 or 5972, but not in all three.
• There is an entry in one or two of Fields 5973, 5974 or 5975, but not in all three.
• There is an entry in one or two of Fields 5976, 5977 or 5978, but not in all three.

Either complete the entries in all three related fields, or delete the incorrect entries.

549
Your client is a resident of Saskatchewan and there is an entry at Field 479, however there are no entries on Form SK479 for the Saskatchewan Graduate Retention Rebate. Please review your entries and either delete the entry at Field 479 or complete the entries on Form SK479, asneeded.

550
The entry at Field 5972, 5975 or 5978, of Form SK479 for the Saskatchewan Graduate Retention Rebate, does not equal the maximum value for the rebate, for the program of study indicated by the related entry at Field 5970, 5973 or 5976.

551
One of the following situations exists with the claim for the Manitoba tuition fee income tax rebate:

• There is an entry at Field 6084 of Form T1005 for the Manitoba tuition fee income tax rebate but no entry at Field 6087 or visa versa, OR
• There is an entry at Field 6088 but Fields 6084 and 6087 are blank.

Please review your entries and make the necessary corrections.

552
Oneof the following situations applies to the claim for the Manitoba Tuition fee income tax rebate:

• The entry at Field 6084of Form T1005 for the last two digits of the year graduated from a recognized educational institution is:
  • Prior to 2007; or
  • More than 10 years before the current tax year; or
  • Greaterthan current tax year; or
  • There is an entry at Field 6084 equal to an entry at Field 6084 in a prior tax year.
  OR
• There is a claim at Field 6087 and the entry at Field 6084 is not equal to the tax year.

Please review your entries and make the necessary corrections.

556
One of the following situations applies to the claim for the Ontario Senior Homeowners' Property Tax Grant (OSHPTG):

• The amount entered at Field 6117 for the Ontario Senior Homeowners' Property Tax Grant is greater than the yearly maximum.
• You have indicated this is a Pre-bankruptcy return or a Section 70 (1) return for a deceased taxpayer. Please delete the entry for the Ontario Senior Homeowners' Property Tax Grant at Field 6117, as this claim is not allowed on a Pre-bankrupt or Section 70(1) return.

557
An entry was made at Field 6399 of Form NU479 for the Nunavut Business training tax credit, however;

• An entry is required at one or more of the following Fields 135, 137, 139, 141 or 143.
• The amount claimed is greater than the maximum allowable.

Pleasereview your entries and make the necessary corrections.

560
One of the following situations applies to the claim for theNova Scotia Graduation retention rebate:

• The box at Field 6378 has been checked and there is no amount at Field 6379.
• The amount at Field 6379 does not equal $1,250 or $2,500.
• There is an amount at Field 6379 and a claim was made at Field 6379 in a prior year.
• You have indicated this is aPre-bankruptcy return. Please delete the entry at Fields 6378 and F6379, as this claim is not allowed on a Pre-bankruptcy return.

Please review your entries and make the necessary corrections.

561
The claim for eligible tuition fees at Field 320 of Federal Schedule 11 differs from the claim at Field 5914 of Provincial or Territorial Schedule 11.

565
Your client's claim for a security options deduction claimed in respect of a disposition on Form RC310 is passed the due date. Please delete the entries on Form RC310.

566
There is a Universal Child Care Benefit amount designated to a dependant at Field 185 and:

• There is an entry at Field117; or
• The client's marital statusis married or living common-law.

568
You have indicated this is a Pre-bankruptcy return or a Section 70(1) return for a deceased taxpayer. Please delete any entries for the Ontario Energy and Property Tax credit at Fields 6111 and/or 6116 on Form ON479 and/or any entries on the ON-BEN at Fields 6110, 6112, 6113, 6114, 6118, 6119, 6121, and /or 6123. These claims are not allowed on a Pre-bankruptcy or Section 70(1) return.

Error codes in the 2000 range

2002
The RESP Accumulated Income Payments received or transferred to an RRSP at Field 6827 of Form T1172 plus the RESP Accumulated Income Payments at Field 6828 of Form T1172 exceed the amount of Other Income at Field 130.

2007
One of the following situations exists with your client's return:

• The amount included in income for the Lifelong Learning Plan (LLP) is greater than the total amount that you have reported at Field 129 of the return. Correct the entry at Field 129 or the amount designated as the LLP withdrawal.
  OR
• You have indicated this is a Pre-bankrupt return. A Lifelong Learning Plan repayment and/or income inclusion amount must be reported on the Post-bankrupt return. Please delete the LLP entry at Fields 129, 5511 and/or 262.

2009
One of the following situations exists with your client's return:

• The entry for security option benefits that can no longer be deferred at Field 6521 of Form T1212 exceeds the amount of deferred security option benefits we have on record.
  OR
• You have indicated that your client is deceased and there is an entry at Fields 6520, 6521 and/or 6522 for Deferred stock option benefits. If the entries are correct, a paper return should be submitted, as we are unable to process this return due to system constraints.

2018
The entry at Field 6114 on Form MB479 for the Manitoba education property tax credit advance exceeds $650.

2019
The entry for Manitoba education property tax credit paid must be supported by an entry for Manitoba education property tax credit advance at Field 6114 of Form MB479. Where the taxpayer did not receive any tax credit advance, enter 7 at Field 9914.

2020
On Form MB479, Manitoba Credits, a claim has been made at Field 6090 for the personal tax credit for the spouse or common-law partner. However, your client's marital status is indicated on the return as being other than married or living common-law. Please change the marital status on the return or the claim on Form MB479.

2022
The claim for Manitoba tax credits does not agree with our calculation. The difference is equal to the amount claimed for Manitoba education property tax credit advance. It appears that the amount claimed for Manitoba education property tax credit advance was not deducted in determining the allowable Manitoba tax credits.

2028
One of the following situations exists on your client's return:

• There is no entry at Field 210 for the deduction for the elected split-pension amount, and the entry for Quebec tax deductions exceeds the claim for total income tax deducted at Field 437; or
• There is an entry at Field 210 and the entry for Quebec tax deductions exceeds the claim for total income tax deducted at Field 437 plus the amount entered at Field 6805 of Form T1032.

2037
A claim was made for a spouse or common-law partner amount at Field 303 of Schedule 1 and, if applicable, at Field 5812 of Provincial or Territorial Form 428. The taxpayer's marital status is other than married or living common‑law. Where the taxpayer was married or living common‑law during the year but on December 31 the marital status was other than married or living common‑law, enter 1 at Field 5522.

2038
The claim for the spousal or common-law partner amount at Field 303 of Schedule 1 differs from the maximum allowable.

2040
The claim for the basic personal amount at Field 300 of Schedule 1 is not equal to the maximum allowable. If the claim is prorated due to immigrant/emigrant status, the return is not eligible for Efile, and a paper return should be submitted. Otherwise, correct the entry.

2042
A claim was made for amounts transferred from spouse or common-law partner at Field 326 of Schedule 1 and, if applicable, at Field 5864 of Provincial or Territorial Schedule 2. The taxpayer's marital status is other than married or living common‑law. Where the taxpayer was married or living common‑law during the year but on December 31 the marital status was other than married or living common‑law, enter 1 at Field 5522.

2045
To accurately calculate the amount of the refundable medical expense supplement at Field 452, we need to know the following amounts, if applicable:

• The net income of your client's spouse or common‑law partner,
• The amount of Universal Child Care Benefit (UCCB) that is included in the spouse or common-law partner's net income,
• The amount of UCCB repayment included at Field 213 on the spouse or common-law partner's return.
• The amount of Registered Disability Savings Plan (RDSP) income that is reported by the spouse or common-law partner.
• The amount of RDSP repayment included at Field 5536 on the spouse or common-law partner's return.

Please enter the above information in the Identification area on page 1 of the return, or at Field 5537 and/or Field 5538, as applicable. Where the spouse or common‑law partner's net income is NIL or negative, enter a 7 at Field 9918.

2048
Your client may be entitled to the Yukon Territorial Tax Credit, but no claim was made.

2050
There is rental income reported at Field 126, and Field 6783 is not present and the taxpayer may be subject to minimum tax.

2051
Your client may be entitled to a CPP/QPP overpayment, but no claim was made at Field 448.

2064
Your client's Quebec tax deductions should be claimed on your client's provincial return. Since the province of residence indicated on the return is Quebec, please delete this claim on your client's federal tax return.

2065
An entry was made for Quebec tax deductions. An entry for income from Quebec information slips on which the tax deductions were withheld was not made (or vice versa), OR the amount entered for Quebec tax deductions is greater than the amount entered as income from Quebec information slips on which tax deductions were withheld. 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 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, and if the entries are correct, a paper return should be submitted.

2069
The Yukon First Nations Identification Number entered is invalid, OR the province or territory of residence is not Yukon.

2070
The claim for the Yukon First Nations federal refundable abatement differs from the computed amount.

2072
The entry for the financial institution branch number and/or the financial institution number on the direct deposit request for the income tax refund, GST/HST credit, WITB advance payments, and any other deemed overpayment of tax is not valid. Please confirm the correct banking information with your client.

2073
The entry for your client's bank account number on the direct deposit request for income tax refund, GST/HST credit, WITB advance payments, and any other deemed overpayment of tax is not valid. Enter your client's actual bank account number. Do not key dashes, leave spaces between numbers or pad the entry with zeros that do not appear in the actual bank account number. Where the bank account number exceeds 12 digits, your client is not eligible for direct deposit.

2074
One of the following situations exists on your client's return:

• There is an entry at Field 6390 of Form NU479, and the province or territory of residence is not Nunavut. Only a resident of Nunavut is entitled to this credit.
  OR
• You have indicated this is a Pre-bankrupt return. Please delete the entries for the NU cost-of-living tax credit at Fields 6054, 6390 and/or 6394, as this claim is not allowed on a Pre-bankrupt return.

2076
The taxpayer's territory of residence is Nunavut and there is an entry in a provincial or territorial tax credit field that is not valid for a resident of Nunavut.

2078
The claim for the employee and partnership GST/HST rebate at Field 457 differs from the maximum allowable amount.

2080
The taxpayer's province of residence is Newfoundland and Labrador and there is an entry in a provincial or territorial tax credit field that is not valid for a resident of Newfoundland and Labrador.

2081
The taxpayer's province of residence is Prince Edward Island and there is an entry in a provincial or territorial tax credit field that is not valid for a resident of Prince Edward Island.

2082
The taxpayer's province of residence is Nova Scotia and there is an entry in a provincial or territorial tax credit field that is not valid for a resident of Nova Scotia.

2083
The taxpayer's province of residence is New Brunswick and there is an entry in a provincial or territorial tax credit field that is not valid for a resident of New Brunswick.

2084
The taxpayer's province of residence is Quebec and there is an entry in a provincial or territorial tax credit field that is not valid for a resident of Quebec.

2085
The taxpayer's province of residence is Ontario and there is an entry in a provincial or territorial tax credit field that is not valid for a resident of Ontario.

2086
The taxpayer's province of residence is Manitoba and there is an entry in a provincial or territorial tax credit field that is not valid for a resident of Manitoba.

2087
The taxpayer's province of residence is Saskatchewan and there is an entry in a provincial or territorial tax credit field that is not valid for a resident of Saskatchewan.

2088
The taxpayer's province of residence is Alberta and there is an entry in a provincial or territorial tax credit field that is not valid for a resident of Alberta.

2089
The taxpayer's province of residence is British Columbia and there is an entry in a provincial or territorial tax credit field that is not valid for a resident of British Columbia.

2090
The taxpayer's territory of residence is Northwest Territories and there is an entry in a provincial or territorial tax credit field that is not valid for a resident of the Northwest Territories.

2091
The taxpayer's territory of residence is the Yukon and there is an entry in a provincial or territorial tax credit field that is not valid for a resident of the Yukon.

2093
A claim was made for a provincial venture capital tax credit at Field 6049 and/or 6050 of Form BC479, and the province or territory of residence is other than British Columbia.

2094
Please verify your client's province or territory of residence on December 31. A claim was made for a provincial or territorial tax credit at Field 479, but this credit does not apply to your client's province or territory of residence as shown on the return. Please change the province or territory of residence or delete the entry at Field 479.

2095
Your client may be entitled to a British Columbia provincial tax credit, but no claim was made. Where the claim is being made by your client's spouse or common‑law partner, delete the fields on Form BC479.

2096
Your client may be entitled to a Manitoba provincial tax credit but no claim was made. Where the claim is being made by your client's spouse or common‑law partner, delete the fields on Form MB479. If applicable, please ensure that the net family income on Form MB479 has been reduced by the Universal Child Care Benefit (UCCB) and Registered Disability Savings Plan (RDSP) amounts received, and increased by any UCCB and RDSP repayments claimed, by either the taxpayer or his or her spouse or common-law partner.

2097
Your client may be entitled to an Ontario provincial tax credit but no claim was made. Where the claim is being made by your client's spouse or common‑law partner, delete the fields on Form ON479.

2101
Your client may be entitled to a provincial or territorial tax credit, but no claim was made. This error code was set because an entry was made for a provincial or territorial political contribution.

2115
A claim for registered pension plan contributions was made without a supporting entry for pension adjustment amount. Where there is no pension adjustment amount on any of the T4/T4A slips, an entry of 7 at Field 9922 is required.

2117
System constraints require special processing of the CPP/QPP or UCCB lump‑sum payment calculation. A paper return should be submitted.

2145
The entry for the financial institution branch number and/or the financial institution number on the direct deposit request for Canada Child Tax Benefit is not valid. Enter the correct banking information based on the information supplied by your client.

2146
The entry for your client's bank account number on the direct deposit request for Canada Child Tax Benefit is not valid. Enter your client's actual bank account number. Do not key dashes, leave spaces between numbers or pad the bank account number with zeros that do not appear in the actual bank account number. Where the bank account number exceeds 12 digits, your client is not eligible for direct deposit.

2147
The direct deposit information entered is invalid. Review the entries and make the necessary corrections.

2150
One of the following situations exists on your client's return:

• Your client may be entitled to a Nunavut tax credit, but no claim was made. Where the claim is being made by your client's spouse or common‑law partner, delete the fields on Form NU479.
  OR
• You have indicated that your client is filing a Pre-bankrupt return. The Nunavut Cost-of-living tax credit is calculated for the calendar year when the Post-bankrupt return is assessed. Please delete the NU Cost-of-living entries on Form NU479.

2153
The claim for RRSP contributions designated as a transfer to the RRSP at Field 240 of Schedule 7 is greater than the income reported eligible for transfer [(Field 115 + Field 129 + (Field 130 ‑ Field 6810 of Form T936)].

2155
Based on the information submitted, an entry for resource property and flow-through shares is required on line 16 of Form T691. Where the amount on line 16 is NIL or negative enter 1 at Field 6786 for processing purposes.

2156
Based on the information submitted, an entry for loss created or increased by CCA and carrying charges claimed on certified film property is required on line 4 of Form T691. Where the amount on line 4 is NIL or negative enter 1 at Field 6782 for processing purposes.

2162
Your client may be entitled to a Northwest Territories tax credit, but no claim was made. Note: In calculating the adjusted net income for the NT Cost-of-living tax credit, the net income reported on line 1 of Form NT479 should be reduced by any amount claimed at Field 244, Canadian Forces personnel and police deduction.

2168
The claim for the Federal amount for an eligible dependant at Field 305 of Schedule 1 exceeds the maximum allowable.

2169
The amounts entered on Federal Schedule 2 for the federal amounts transferred from spouse or common-law partner do not balance with the claim made at Field 326 of Schedule 1.

2170
A claim was made for Manitoba school tax credit for homeowners on Form MB479. An entry for family income amount at Field 6120 or an entry for school taxes paid at Field 6122, or both is required to support the claim.

2180
Your client was a resident of Quebec, and the claim at Field 223 for provincial parental insurance plan (PPIP) premiums differs from the computed amount.

2185
An entry was made for the British Columbia Training tax credit for employers at Field(s) 6347, 6348 and/or 6349 of Form T1014-1, or at Field 6056 of Form BC479. An entry for gross/net self‑employment income/loss (Fields 162/135, 164/137, 166/139, 168/141 or 170/143) is required.

2187
The claim for a transfer of the spouse or common-law partner's tuition, education and textbook amount at Field 360 of Federal Schedule 2, and/or the tuition and education amount, and/or the tuition, education and textbook amount at Field 5909 of Provincial or Territorial Schedule 2 exceeds the maximum allowable.

2188
The claim for a transfer of the spouse or common-law partner's pension income amount at Field 355 of Federal Schedule 2 and/or Field 5905 of Provincial or Territorial Schedule 2 exceeds the maximum allowable.

2189
Your client's return indicates one or both of the following situations:

• A claim was made at Field 6251 of Form NT479, for the Northwest Territories cost of living tax credit, but your client was not a resident of the Northwest Territories on December 31. Only residents of the Northwest Territories are entitled to this credit.
• A claim was made at Field 6054 of the territorial form for exempt foreign income under a tax treaty. However, your client was not a resident of the Northwest Territories or Nunavut on December 31. Only residents of those territories can make this claim.

2191
One of the following situations exists on your client's return:

• The entry at Field 6343 of Form T1014 for the British Columbia training tax credit is not equal to $1000 or $2000.
• The entry at Field 6344 is not equal to $2000.
• The entry at Field 6345 is not equal to $2500 or a multiple of $2500.
• The entry at Field 6346 exceeds the maximum allowable.
• Please review your entries on Form T1014 and make the necessary corrections.

2197
The total of the entries for the RRSP deduction (Field 208) and the repayments under the Home Buyers Plan and the Lifelong Learning Plan (Fields 246 and 262 of Schedule 7) exceeds the total of RRSP contributions (Field 245 of Schedule 7) and your unused RRSP contributions from previous years that we have on record.

All prior-period RRSP contributions including those made in the first 60 days of the current tax year are to be attached to a T1 Adjustment Request (Form T1-ADJ) and sent for possible prior and current year adjustment, and not entered at Field 245 of Schedule 7 as current year contributions.

2198
The amount transferred to a RRSP reported at Field 240 of Schedule 7 exceeds the amount claimed for RRSP deduction at Field 208.

2211
Your client may be entitled to an EI overpayment, but no claim was made. Review the entries made for EI premiums and EI insurable earnings.

2215
The designated repayment amount at Field 262 of Schedule 7 under the Lifelong Learning Plan is less than the minimum required repayment.

2217
One of the following situations exists on your client's return:

• The designated repayment amount at Field 262 of Schedule 7 under the Lifelong Learning Plan (LLP) exceeds the LLP balance outstanding (maximum repayable).
  OR
• You have indicated that your client is filing a Pre-bankrupt return. LLP repayments must be reported on the Post-bankrupt return. Please delete the entry at Field 262.

2219
There is a designated repayment amount at Field 262 of Schedule 7 under the Lifelong Learning Plan (LLP) and the LLP participant is over 71 years of age.

2225
There is a claim at Field 453 on page 4 of the return for the Working Income Tax Benefit, the client's marital status is married or living common-law, and the entry at Field 382 of Schedule 6 is not 2, and:

• the amount at Field 384 plus the amount at Field 386 is greater than the entry at Field 387; or
• there is no entry at Field 387; or
• there is no entry for the spouse or common-law partner's net income in the Identification area on page 1 of the return or at Field 9918.

Please make the necessary corrections. Where the spouse or common-law partner's net income is NIL or negative, enter 7 at Field 9918. Where the spouse or common-law partner's working income is NIL or negative, enter 1 at Field 387 for processing purposes.

2226
One of the following situations exists with the claim for the Working Income tax benefit on Schedule 6 of your client's return:

• Marital status is married or living common-law, and there is no entry in Field 382; or
• Marital status is other than married or living common-law, and Field 382 and/or Field 394 is equal to 1; or
• Marital status is other than married or living common-law, and there are entries at Fields 384, 386, 387, 389 and/or 390.

Note: 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 30th of the tax year, and Field 382 is equal to 1, for processing purposes an entry of 1 at Field 5522 is required.

2229
The claim for the amount for an eligible dependant at Field 5816 of Provincial or Territorial Form 428 exceeds the maximum allowable.

2233
The province of residence on December 31st was Alberta and there is a field code present on the return that is not valid for a resident of AB. Please review your entries and correct the province or territory of residence, or delete the invalid field code.

2239
The following situation exists on your client's return:

• A claim was made at Field 6247 (supplement for spouse or common-law partner) and/or Field 6249 (family cost of living supplement) of Form NT479; and
• The entry for marital status indicates married or living common-law; and
• An entry was not made for basic credit for the spouse or common-law partner at Field 6248 of Form NT479.

Enter the spouse or common-law partner's credit at Field 6248. If the credit is NIL, enter 7 at Field 8001.

2247
One of the following situations exists with the claim for the Working Income tax benefit on Schedule 6:

• The entry at Field 388 is less than the entry at Field 385; or
• There is an entry at Field 385 and no entry at Field 388; or
• There is an entry at Field 5363 and no entry at Field 385 and/or Field 388; or
• There is an entry at Field 5378 and the entry at Field 388 equals or is less than the entry at Field 385.

2248
The entry at Field 382 on Schedule 6 for the Working Income tax benefit is 1, and there is an entry at Field 390 other than 1, and the entry is not equal to:

• the spouse or common-law partner's net income in the Identification area on page 1 of the return,
• minus the amount at Field 5230 for the spouse or common-law partner's capital gain from mortgage foreclosures and conditional sales repossessions,
• plus the amount at Field 389 for the spouse's non-taxable part of income earned on a reserve or an allowance received as an emergency volunteer,
• plus the spouse or common-law partner's Universal Child Care Benefit repayment amount entered in the Identification area on page 1 of the return,
• plus the amount at Field 5538 for the spouse or common-law partner's Registered Disability Savings Plan repayment,
• minus the spouse or common-law partner's UCCB income entered in the Identification area on page 1 of the return,
• minus the amount at Field 5537 for the spouse or common-law partner's Registered Disability Savings Plan income.
• minus the amount at Field 5229 for the spouse or common-law partner's portion of stock option deemed a taxable capital gain.

2249
There is no entry at Field 116 or Field 210 for the elected split-pension amount, and there are entries at Field 6802 and/or Field 6803 of Form T1032.

2250
The claim made for Home Buyer's Plan repayment at Field 246 of Schedule 7 exceeds the maximum repayable.

2252
One of following situations exists with your client's return:

• The claim made for Home Buyer's Plan repayment at Field 246 of Schedule 7 is less than the required repayment.
• There is an entry at Field 129 for Home Buyer's Plan repayment, but no entry was made at Field 5508.

2253
There is a loss reported at Field 122 or Field 5507 and Field 6784 is not completed. The taxpayer may be subject to minimum tax. For processing purposes, an entry of 1 is required if the amount at Field 6784 is 0 or negative.

2270
One or more of the following situations exists with the disability amount transferred from a dependant claimed at Field 5848 of Provincial or Territorial Form 428 of your client's return:

• There is no Form T2201, Disability Tax Credit Certificate on record for one or more of the taxpayer's dependants.
• A new Form T2201 is required for one or more of the dependants.
• The taxpayer's claim is for more than 10 dependants.
• Your client is not eligible for EFILE as a review of Form T2201 is required.
• The claim exceeds the maximum allowable.
• Our records indicate that your client is not entitled to the transfer of the disability amount.
• A paper return should be submitted with the applicable Form T2201, if needed, or delete the claim at Field 5848.

2271
One of the following situations exists on your client's return:

• Your claim for the deduction for CPP/QPP contributions at Field 222 differs from the amount claimed at Field 310 and/or Field 5032 of Schedule 1.
  OR
• You have indicated that your client is filing a Pre-bankrupt return. CPP contributions on self-employment are calculated for the calendar year when the Post-bankrupt return is assessed. Please delete the entries.

2272
The province of residence on December 31st was British Columbia and there is a field code present on the return that is not valid for a resident of BC. Please review your entries and correct the province or territory of residence, or delete the invalid field code.

2273
The province of residence on December 31st was Manitoba and there is a field code present on the return that is not valid for a resident of MB. Please review your entries and correct the province or territory of residence, or delete the invalid field code.

2274
The province of residence on December 31st was New Brunswick and there is a field code present on the return that is not valid for a resident of NB. Please review your entries and correct the province or territory of residence, or delete the invalid field code.

2275
The province of residence on December 31st was Newfoundland and Labrador and there is a field code present on the return that is not valid for a resident of NL. Please review your entries and correct the province or territory of residence, or delete the invalid field code.

2276
The territory of residence on December 31st was the Northwest Territories and there is a field code present on the return that is not valid for a resident of NT. Please review your entries and correct the province or territory of residence, or delete the invalid field code.

2277
The province of residence on December 31st was Nova Scotia and there is a field code present on the return that is not valid for a resident of NS. Please review your entries and correct the province or territory of residence, or delete the invalid field code.

2278
The territory of residence on December 31st was Nunavut and there is a field code present on the return that is not valid for a resident of NU. Please review your entries and correct the province or territory of residence, or delete the invalid field code.

2279
The province of residence on December 31st was Ontario and there is a field code present on the return that is not valid for a resident of ON. Please review your entries and correct the province or territory of residence, or delete the invalid field code.

2280
The province of residence on December 31st Prince Edward Island and there is a field code present on the return that is not valid for a resident of PE. Please review your entries and correct the province or territory of residence, or delete the invalid field code.

2281
The province of residence on December 31st was Quebec and there is a field code present on the return that is not valid for a resident of QC. Please review your entries and correct the province or territory of residence, or delete the invalid field code.

2282
The province of residence on December 31st was Saskatchewan and there is a field code present on the return that is not valid for a resident of SK. Please review your entries and correct the province or territory of residence, or delete the invalid field code.

2283
The territory of residence on December 31st was the Yukon and there is a field code present on the return that is not valid for a resident of YT. Please review your entries and correct the province or territory of residence, or delete the invalid field code.

2287
One of the following situations exists with your client's return:

• There is an entry at Field 210 for the deduction for elected split-pension amount and the entry at Field 6802 of Form T1032 is greater than the total of the amounts entered at Field 115 and Field 129, minus the amounts entered at Field(s) 5344 (ineligible pension) and/or 5508 (HBP repayment) and /or 5511 (LLP repayment); or
• The entry at Field 210 is greater than the allowable amount (Line B of Form T1032), or greater than 50% of the amount entered at Field 6802.

2288
One of the following situations exists with the elected split-pension amount on Form T1032 of your client's return:

• The entry at Field 6805, for the part of the tax deducted that relates to the elected split-pension amount, differs from the allowable amount based on the entries in Fields 6802, 6803 and 6804. Please verify that the entry at Field 6805 is calculated correctly according to the note below.
• There is an entry at Field 116 and the entry at Field 437 is less than the allowable amount entered at Field 6805. Please verify that the entry at Field 6805 is calculated correctly according to the note below and the amount claimed at Field 437 is correct.
• There is an entry at Field 210 and the entry at Field 437 is less than the entry at Field 6804 minus the entry at Field 6805.
• There is an entry at line 6804, for the total tax deducted from the information slips for the pension income that is equal to the entry at line 6802.

Note: The percentage of pension income that was split with the spouse or common-law partner must be used when calculating the percentage of tax to be included on the spouse or common-law partner's return. (Field 116 or 210 divided by Field 6802, multiplied by Field 6804, should equal Field 6805).

Please review your entries and make the necessary corrections.

2289
There is an entry at Field 116 or Field 210 for the elected split-pension amount and your client's marital status is other than married or living common-law. Please verify your client's marital status. Where the taxpayer was married or living common‑law during the year but on December 31 the marital status was widowed, enter 1 at Field 5522.

2290
There are entries at both Fields 116 and Field 210 for the elected split-pension amount, and there is an entry at Field 6802 and/or Field 6803 of Form T1032. Please review your entries and delete either Field 116 or Field 210 as applicable.

2292
Your client is a resident of Quebec and the claim at Field 376 for the provincial parental insurance plan (PPIP) premiums payable on employment income differs from the computed amount.

2293
Your client is a resident of Quebec and the entry at Field 377 on Schedule 10 is greater than the entries at Fields 101+104+5363+5347.

2294
Your client is a resident of Quebec and the claim at Field 378 for the provincial parental insurance plan (PPIP) premiums payable on self-employment income differs from the computed amount.

2301
The taxpayer is reporting Registered Disability Saving plan (RDSP) income at Field 125 and there is no Form T2201, Disability Tax Credit Certificate on record, or a new Form T2201 is required. If the amount reported at Field 125 is correct, please submit a paper return for processing and attach a new completed Form T2201 to the return. We regret the inconvenience.

2302
The claim for the Home Buyers tax credit at Field 369 of Schedule 1 exceeds the maximum allowable.

2303
The claim for the Home Renovation expenses at Field 368 of Schedule 1 exceeds the maximum allowable.

2304
One of the following situations applies to your client's return:

• The sum of the entries at Fields 5548 and 5549 is less than the entry at Field 5554, OR
• Field 5548 exceeds the yearly maximum, OR
• Field 5549 exceeds the yearly maximum.

Please review your entries and make the necessary corrections.

2305
There is an entry at Field 5118, 5119, 5120, 5121, 5122, and/or 5123 for Foreign Pension and Social Security Arrangements and you have indicated this is a Pre-bankruptcy return or a Subsection 70(1) return for a deceased taxpayer. If the entries are correct, a paper return should be submitted as we are unable to process this return due to system constraints.

2306
One of the following situations applies to your client's return:

• Fields from Form RC 268 and/or Form RC 269 are present and the claim at Field 207 is less than calculated, OR
• Fields from Form RC 267 are present and Field 207 is less than Field 5124, OR
• The amount at Field 206 is less than the calculated amount for Field 5123.

Please review your entries and make the necessary corrections.

2307
One of the following situations applies to your client's return:

• There is an entry at Field 6517 (RC310) but no entry at Field 249; or
• There is an entry at Field 249 less than two times the entry at Field 6517 (RC310); or
• There is an entry at Field 6517 (RC310) greater than one half the entry at Field 6521 (T1212); or
• There is an entry at Field 6517 (RC310) but no entry at Field 6518 (RC310) and/or Field 6519 (RC310); or
• There is an entry at Field 6518 (RC310) and/or Field 6519 (RC310) but no entry at Field 6517 (RC310).

Please review your entries and make the necessary corrections.

2309
There is a claim for Employment Insurance premiums on self-employment and other eligible earnings at Field 5829 and no claim at Field 317 of Schedule 1.

2502
There is an amount entered for post-bankruptcy net income in the Identification area on page 1 of the return but there is no indication your client is filing a pre-bankruptcy return.

2503
You have indicated your client is filing a pre-bankruptcy return but there is no bankruptcy assignment date or the bankruptcy assignment year is not equal to the tax year.

Error codes in the 10000 range

1NNNN
The entry in the field is not valid. The NNNN is replaced by the last valid field code number that can be identified. All values entered in field codes have a defined length. For most fields, the acceptable entry is up to nine digits long. Review the record input on this line, make any necessary changes, and retransmit the return.

Error codes in the 30000 range

3NNNN
An invalid character(s) has been detected in the free format area. The NNNN is replaced by the field number where the invalid character was located. Review the free format entries, and contact your software developer if you need assistance.

Error codes in the 40000 range

40357
The claim for a transfer of the spouse or common-law partner's disability amount at Field 357 of Federal Schedule 2 and, if applicable, at Field 5907 of Provincial or Territorial Schedule 2 is greater than the maximum allowable.

40366
The number of children at Field 366 of Schedule 1, for the amount for children born in 1992 or later, is greater than the maximum allowable. Where the number entered is valid, your client is not eligible for EFILE. A paper return should be submitted for processing.

40453
The entry at Fields 381, 382, 391, 392 and/or 394 of Schedule 6, for the Working Income Tax Benefit, is other than 1 or 2.

40488
The entry to indicate that your client wishes to transfer the refund to his or her next year's instalment account (Field 488) does not equal 1. Where your client has requested that the refund be transferred to his or her next year's instalment account, an entry of 1 at Field 488 is required. In all other cases, no entry should be made.

40490
The entry for return type code at Field 490 is not valid or was not made. Enter:

1. where the return was prepared for compensation, or
2. where the return was prepared by the taxpayer, or
3. where the return was discounted.

45029
The entry at Field 5029, to indicate that no employment income was earned outside of Quebec, does not equal 2. Either correct or delete the entry, as applicable.

45030
The entry to indicate an election for under deducted T4 CPP contributions at Field 5030 does not equal 5.

45330
The entry at Field 5330, to indicate whether the partnership income at Field 122 is from a tax shelter or an inactive or active business, is other than a 1 or 2.

45522
The entry for marital status indicator at Field 5522 does not equal 1. An entry of 1 at Field 5522 is required, if the taxpayer was married or living common-law in the year but not on December 31, and a claim for one of the following is made:

• Elected Split-pension (Field 116);
• Deduction for Elected Split-pension (Field 210);
• Working Income Tax Benefit, entry at Field 382 equals 1;
• Spouse or common‑law partner amount (Field 303 of Schedule 1 and/or Field 5812 of Provincial or Territorial Form 428);
• Amount for an eligible dependant (Field 305 of Schedule 1 and/or Field 5816 of Provincial or Territorial Form 428); and/or
• Amounts transferred from spouse or common‑law partner (Field 326 of Schedule 1 and/or Field 5864 of Provincial or Territorial Form 428).

In all other cases, no entry should be made at Field 5522.

45527
The entry at Field 5527 to indicate that the spouse or common‑law partner was not resident in Canada does not equal 1. Where the taxpayer's spouse or common‑law partner was not resident in Canada, enter 1 at Field 5527. In all other cases, no entry should be made.

45555
The entry for the number of months at Field 5555 that your client was in receipt of CPP or QPP benefits, or the number of months excluded from the CPP/QPP contributory period, exceeds 12.

45566
An entry to indicate CPP/QPP retirement benefits was made at Field 5566, but no entry was made for CPP or QPP benefits at Field 114. Enter the amount of CPP or QPP benefits received by your client at Field 114 or, if no benefits were received, delete the entry at Field 5566.

45970
The entry at Field 5970 of Form SK479, for the Saskatchewan Graduate retention rebate, is other than 1, 2, 3 or 4.

45973
The entry at Field 5973 of Form SK479, for the Saskatchewan Graduate retention rebate, is other than 1, 2, 3 or 4.

45976
The entry at Field 5976 of Form SK479, for the Saskatchewan Graduate retention rebate, is other than 1, 2, 3 or 4.

46088
The value entered at Field 6088 of Form T1005, to indicate the taxpayer graduated from an educational institution outside of Manitoba, is not valid. If your client graduated from an institution outside of Manitoba, enter 1 at Field 6088.

46089
The value for involuntary separation at Field 6089 is not valid. If your client and spouse or common‑law partner maintained separate residences due to medical reasons, enter 1 at Field 6089. In all other cases, no entry should be made.

46099
The entry at Field 6099 of Form ON-BEN, to indicate that your client has a qualified dependant in the current tax year, is not equal to 1.

46113
The entry at Field 6113 of Form ON479, to apply for the Ontario Senior Homeowners' Property Tax Grant, is not equal to 1.

46114
The entry at Field 6114 of Form ON-BEN, to indicate that your client resided in a student residence in Ontario in the current tax year, is not equal to 1.

46118
The entry at Field 6118 of Form ON-BEN, to apply for the 2011 Ontario Energy and Property Tax Credit, is not equal to 1.

46119
The entry at Field 6119 of Form ON-BEN, to apply for the 2011 Northern Ontario Energy Credit, is not equal to 1.

46309
There is an entry for the Ontario Children's activity tax credit at Field 6309. Please verify the entry. If the entry is correct, a paper return should be submitted, as we are unable to process this return due to system constraints.

46378
There is a claim for the Nova Scotia Graduation retention rebate but the value entered at Field 6378 is other than "1". Please review your entry and make the necessary correction.

46803
The entry at Field 6803 of Form T1032 (Joint Election to Split Pension Income), for the number of months that your client was married or living common-law, exceeds 12.

48001
The entry at Field 8001, to indicate that the spouse or common-law partner's basic cost of living tax credit for self is NIL, does not equal 7.

49905
The entry to indicate that your client is a member of a communal organization at Field 9905 does not equal 7. Where your client is a member of a communal organization, enter 7 at Field 9905. In all other cases, no entry should be made.

49906
The entry to indicate that an election was made on your client's return at Field 9906 does not equal 7. Where an election was made on your client's return, enter 7 at Field 9906. In all other cases, no entry should be made.

49914
The entry to indicate that no Manitoba education property tax credit advance was received (Field 9914) does not equal 7. Where your client did not receive the advance and an entry was made for Manitoba property taxes paid (Field 6112), an entry of 7 at Field 9914 is required. In all other cases, no entry should be made.

49915
The entry at Field 9915 to indicate that your client has no income does not equal 7.

49918
The value at Field 9918 to indicate the spouse or common‑law partner had no net income for provincial or territorial credit purposes does not equal 7. Where a claim for provincial or territorial tax credits at Field 479 is made by a taxpayer who is married or living common-law and the spouse or common‑law partner's net income for provincial or territorial tax credit purposes is NIL or negative, an entry of 7 at Field 9918 is required.

49922
The value to indicate no pension adjustment amount at Field 9922 does not equal 7. Where the taxpayer is making a claim for registered pension plan contributions at Field 207 and there is no pension adjustment amount on any of the information slips, a value of 7 should be entered at Field 9922. In all other cases, no entry should be made.

Error codes in the 50000 range

5NNNN
This field is not valid for EFILE. The NNNN is replaced by the field number in question. Review the entries made. Where the field code entered is valid, your client is not eligible for EFILE and you should contact your software developer. A paper return will have to be submitted for processing.

Error codes in the 60000 range

6NNNN
The entry in the field is not numeric, OR there is no amount in the field. The NNNN is replaced by the field number in question. Where the NNNN is replaced by 0000, this means that the field in question could not be identified and you should review the entire record. Contact your software developer for assistance.

Error codes in the 70000 range

70127
One of the following situations applies to your client's return:

• A capital loss was claimed at Field 127. Capital losses are only allowable if the taxpayer is deceased.
• If this is a Section 70(1) return for a deceased taxpayer and the entries at Field 127 and/or Field 253 do not include the unused net capital losses of other years that we have on record, a paper return should be submitted, as we are unable to process this return due to system constraints.
  OR
• The amount reported for taxable capital gains (or net capital losses, if the taxpayer is deceased) is incorrect based on the entries made on Schedule 3, Form T1170, Form T2017, and/or RC310. Please note that capital gains deductions from prior years may affect an amount, if any, reported at Field 178 of Schedule 3.

70209
A claim at Field 209 for the Saskatchewan pension plan deduction is no longer valid for 2010 and subsequent tax years. Please complete Federal Schedule 7 and claim the Saskatchewan pension plan deduction at Field 208. Please note that the maximum Saskatchewan pension plan contributions have been increased to $5,000 ($2,500 for the client and $2,500 for the spouse or common-law partner).

70214
The claim for child care expenses exceeds two-thirds of earned income for child care expense purposes. Where a claim is being made in Part D of Form T778, the claim exceeds two-thirds of earned income and two-thirds of net income.

70215
The claim for disability supports deduction at Field 215 exceeds earned income for disability supports deduction purposes.

70255
The amount claimed for the northern residents deductions is incorrect based on the entries made.

70310
The amount claimed for CPP contributions payable on self‑employment and other earnings at Field 310 of Schedule 1 is incorrect based on the amount entered for pensionable net self‑employment earnings.

70332
A claim was made for allowable medical expenses at Field 332 without a corresponding entry for medical expenses at Field 330 and/or Field 331 of Schedule 1, OR there is an entry in Field 331 without an entry in Field 332.

70349
The donation credit claimed at Field 349 of Schedule 1 is incorrect based on the amounts entered at Field 340 (allowable charitable donations and government gifts) and/or at Field 342 (cultural and ecological gifts) of Schedule 9.

70396
The claim at Field 6706 for total capital gains on reserves is incorrect based on the entries made on Form T2017.

70412
One of the following situations exists on your client's return:

• The investment tax credit claimed is greater than the amount allowable based on entries made on Form T2038 for current year acquisitions and any unused carry-forward amounts.
• The investment tax credit carry-forward amounts have expired, as they have not been used within 20 years of earning them.

70414
The labour-sponsored funds tax credit claimed at Field 414 exceeds $750 or 15% of the amount entered as net cost at Field 413, OR it exceeds Field 406 of Schedule 1.

70435
Total tax payable at Field 435 does not balance with the amounts used in determining total payable (Fields 417 + 415 + 418 + 310 + 222 + 235 + 428 + 432). Fields 310 and 222 should not be included for Quebec returns.

70438
The tax deductions transferred to Quebec exceed 45% (maximum allowable) of the total tax deductions claimed, OR includes tax deductions withheld on CPP/QPP and/or EI benefits. Tax deductions withheld on CPP/QPP and/or EI benefits are not eligible for transfer.

70440
The refundable Quebec abatement claimed does not equal 16.5% of basic federal tax.

70448
The CPP/QPP overpayment claimed at Field 448 is incorrect based on the entry for CPP/QPP pensionable earnings.

70450
The EI overpayment claimed is incorrect based on the entry for EI insurable earnings at Field 5478. Also verify that the total EI premiums have been correctly entered at Field 5028.

70454
The refundable investment tax credit claimed is incorrect based on the entries made on Form T2038 for current year acquisitions.

70457
The employee and partnership GST/HST rebate claim at Field 457 requires a supporting entry at Field 6485, 6486 and/or 6487 of Form GST370.

70479
The provincial or territorial tax credit claimed is in error. Review the entries made on Form 479 or Form 428 for the province or territory concerned. Where there is a calculated credit but no claim is being made because the other spouse or common‑law partner is making the claim, delete all entries on Form 479 or the tax credit entries on Form 428.

75032
One of the following situations exists on your client's return:

• The QPP contributions payable claimed is incorrect based on the amount of net pensionable self‑employment earnings.
  OR
• You have indicated that your client is filing a Pre-bankrupt return. Please delete the entries at Fields 222 and 5032, as QPP contributions payable on self-employment earnings are only allowable on the Post-bankrupt return.

75496
The claim for a previous year restricted farm loss amount exceeds the net farm income reported at Field 141. Review your calculation and enter the correct amount of restricted farm loss being carried forward to this year.

75508
The home buyer's participant repayment reported at Field 5508 exceeds the registered retirement savings plan income at Field 129.

75876
A claim was made for the allowable medical expenses at Field 5876 without a corresponding entry for medical expenses at Field 5868 and/or Field 5872 of Provincial or Territorial Form 428, OR there is an entry in Field 5872 without an entry in Field 5876.

75896
One of the following situations exists on your client's return:

• The amount for total donations and gifts at Field 5896 of Provincial or Territorial Form 428 is incorrect based on the information provided; or
• The province is AB and the amount entered at Field 5895, for pre-2007 donations, is greater than the sum of the amounts at Field 340 and Field 342.

76205
One of the following situations applies to your client's return:

• To accurately calculate the amount for the Nova Scotia low-income tax reduction, we need to know the following amounts, if applicable:
  • The net income of your client's spouse or common‑law partner,
  • The amount of Universal Child Care Benefit (UCCB) that is included in the spouse or common-law partner's net income,
  • The amount of UCCB repayment included at Field 213 on the spouse or common-law partner's return.
  Please enter the above information in the Identification area. Where the spouse or common‑law partner's net income is NIL or negative, enter 7 at Field 9918.
  OR
• The client's marital status is widowed and there is a claim for the Nova Scotia low-income tax reduction for the spouse or common-law partner. Please delete the claim at Field 6197 of form NS428.
  OR
• You have indicated this is a Pre-bankrupt return. The Nova Scotia low-income tax reduction is only allowable on the Post-bankrupt return. Please delete the entry.
  OR
• You have indicated that your client is deceased. Please delete the entries at Field 6197, 6199 and/or Field 6099, as these claims are not allowed on the Section 70(1) return for a deceased person.

76228
The claim for the Nova Scotia volunteer firefighters and ground search and rescue tax credit at Field 6228 of Form NS428 is not equal to the yearly maximum amount.

Error codes in the 80000 range

80308
An entry was made for both CPP and QPP contributions (Field 308 of Schedule 1 and Field 5031). Where your client contributed to both plans, enter the allowable deduction at Field 5031.

80312
An entry was made for both EI and PPIP premiums (Field 312 of Schedule 1 and Field 5026). Where your client contributed to both, and:

• the province or territory of residence is other than Quebec, enter the PPIP premiums at Field 5027, the EI premiums at Field 5028, and enter at Field 5026 the total of both amounts minus the amount at Field 450.
• the province of residence is Quebec, enter the PPIP premiums at Field 375. Enter the total EI premiums at Field 5028, the claim for EI premiums at Field 312, and any EI overpayment at Field 450.

Error codes in the 90000 range

90113
One of the following situations exists on your client's return:

• Your client was 65 years of age or older on December 31. An entry for old age security pension is required. Where the taxpayer did not receive any old age security pension, enter 7 at Field 9917.
• The value to indicate no old age security pension was received (Field 9917) does not equal 7.
• Your client was 64 years of age or under on December 31, and there is an entry at Field 113. If your client was 64 years of age or under, delete the entry at Field 113.

90114
An entry was made at Field 5555 to indicate the number of months your client received CPP or QPP benefits or was excluded from the CPP/QPP contributory period. An entry for CPP or QPP benefits at Field 114 was not made. Enter the amount of CPP or QPP benefits received by your client at Field 114. Where no benefits were received, delete the entry at Field 5555.

90115
One of the following situations exists on your client's return:

• Pension or superannuation income reported at Field 115 is less than the annuity income reported at Field 9907.
• An amount was reported at Field 9907 and no amount was reported at Field 115.

90116
Enter the SIN of your client's spouse or common-law partner. It is not present on this record.

90120
One of the following situations exists on the return:

• The taxable amount of eligible and other than eligible dividends entered at Field 6835 of Form T1206 is more than the taxable amount of eligible and other than eligible dividends reported at Field 120 of the return.
• The taxable amount of other than eligible dividends entered at Field 6834 of Form T1206 is more than the taxable amount of other than eligible dividends reported at Field 180 of the return.
• The taxable amount of other than eligible dividends entered at Field 6834 is more than the taxable amount of eligible and other than eligible dividends reported at Field 6835.

Please review your entries and make the necessary corrections.

90121
One of the following situations exists on your client's return:

• The interest and other investment income reported at Field 121 is less than the sum of the following fields:
  • 9909 (bank interest);
  • 9910 (bond interest);
  • 9911 (interest from trusts); and
  • 9912 (interest from mortgages).
• An amount was reported at Fields 9909, 9910, 9911, and/or 9912, but nothing was reported at Field 121.

90129
One of the following situations applies to your client's return:

• The RRSP income reported at Field 129 is less than the sum of the following fields:
  • 9908 (RRSP annuity income);
  • 5508 (home buyers participant non-eligible amount); and
  • 5511 (lifelong learning plan non-eligible amount).
  OR
• An amount was reported at Fields 9908, 5508, and/or Field 5511, and nothing was reported at Field 129.
  OR
• You have indicated this is a Pre-bankrupt return. A Home Buyer's Plan repayment and/or income inclusion amount must be reported on the Post-bankrupt return. Please delete the HBP entries at Fields 129, 5508 and/or 246.
  OR
• You have indicated this is a Pre-bankrupt return. A Life Long Learning Plan repayment and/or income inclusion amount must be reported on the Post-bankrupt return. Please delete the LLP entries at Fields 129, 5511 and/or 262.
  OR
• You have indicated this is a Pre-bankrupt return. The Home Buyer's Plan withdrawal exceeds the maximum allowable of $25,000. Please reduce the amount at Field 247 to the maximum allowable. The excess amount must be reported as income when the Post-bankrupt return is filed.
  OR
• You have indicated that your client is deceased and there is an entry at Field 5511 for a Lifelong Learning Plan income inclusion. If the entry is correct, a paper return should be submitted, as we are unable to process this return due to system constraints.

90146
Your client was 59 years of age or under on December 31, and an amount for net federal supplements was reported at Field 146. If your client is 59 years of age or under, delete the entry at Field 146.

90180
One of the following situations exists on your client's return:

• The entry at Field 180 is greater than the entry in Field 120.
• There is an entry at Field 180, and no entry in Field 120.

90206
An entry for pension adjustment amount is required. Where there is no pension adjustment amount on any of the T4 slips, enter 7 at Field 9922.

90214
An entry was made for number of children under 7 years of age at Field 9902, or for the amount of child care expenses for children under the age of 7 at Field 9903 and/or for number of children ages 7 to 16 at Field 9904, and no entry was made for child care expenses at Field 214.

90220
One of the following situations exists on your client's return:

• There is a claim for the allowable deduction for support payments made at Field 220, but no entry for the total support payments was made at Field 230.
• The amount entered at Field 230 is less than the amount entered at Field 220.

90221
One of the following situations exists on your client's return:

• The carrying charges and interest expenses claimed at Field 221 are less than the interest expenses reported at Field 9913.
• A claim was made at Field 9913 but nothing was reported at Field 221. Any amount claimed at Field 9913 must be included at Field 221.

90222
An entry for deduction of CPP/QPP at Field 222 is present and no entry was made for CPP/QPP contributions on self‑employed or other earnings at Field 310 of Schedule 1, and/or Field 5032, OR an entry at Field 310 and/or 5032 is present and no entry was made at Field 222.

90223
One of the following situations exists on your client's return:

• A claim for a deduction of PPIP premiums on self-employment income was made at Field 223 and no entry was made for PPIP premiums payable on self-employment income at Field 378 of Schedule 1.
• An entry at Field 378 is present and no entry was made at Field 223.

90228
An entry for an allowable business investment loss at Field 217 is present, and no entry was made for gross business investment loss at Field 228.

90232
One of the following situations applies to your client's return:

• The amount for other deductions claimed at Field 232 is less than the total of the following fields:
  • 5479 (amounts claimed for repayment of Employment Insurance benefits)
  • 5351 (repayment of old age security benefits);
  • 6836 (the total split income); and/or
  • 5359 (repayment of a shareholder loan).
• A claim was made at Field 5479, 5351, 6836, and/or 5359. You have to make an entry at Field 232.
• The sum of the entries at Fields 5479, 5351, 5359, 6836 and 5536 is greater than the entry at Field 232.

90250
A claim for other payments deduction was made at Field 250, but no income was reported for Worker's compensation benefits at Field 144, social assistance payments at Field 145, or net federal supplements at Field 146.

90263
You have indicated this is a Pre-bankrupt return. The Lifelong Learning Plan withdrawal exceeds the maximum allowable of $10,000. Please reduce the amount at Field 263. The excess amount must be reported as income when the Post-bankrupt return is filed.

90308
One of the following situations exists on your client's return:

• The province or territory of residence is not Quebec and:
• the CPP contributions at Field 308 of Schedule 1 plus the CPP overpayment at Field 448 does not equal the total amount of CPP contributions shown in box 16 of the T4 slips (that is, at Field 5034); or
• CPP contributions were entered at Field 308 but contributions from box 16 of the T4 slips were not entered at Field 5034; or
• an amount was not entered at Field 308 (for CPP) or at Field 5031 (for CPP/QPP), but the amount of your contributions from box 16 and/or box 17 of your T4 slips does not equal the CPP/QPP overpayment at Field 448.
• The province of residence is Quebec and an entry was made at Field 308 for CPP contributions. For residents of Quebec, enter the CPP/QPP contributions at Field 5031 and not at Field 308. The total CPP/QPP contributions withheld are still entered at Field 5034 (for CPP) and at Field 5033 (for QPP).
• Based on the situation that applies, change the entry at Field 308, 448, 5031, 5033, or 5034.

90312
One of the following situations exists on your client's return:

• The province of residence is Quebec and the sum of the claims for EI premiums (Field 312) and EI overpayment (Field 450) does not balance with the amount entered for total EI premiums withheld on all information slips (Field 5028); or
• The province of residence is other than Quebec and the sum of the claims for EI premiums (Field 312/5026) and EI overpayment (Field 450) does not balance with the sum of the amount entered for PPIP premiums withheld on all information slips (Field 5027) and the amounts entered for total EI premiums withheld on all information slips (Field 5028).

90317
There is an entry at Fields 317, 5829, 5493, 5494 and/or 5355, but our records indicate your client did not choose to participate in the new Employment Insurance measures for self-employed people.

90320
Your client's claim for eligible tuition fees at Field 320 of Federal Schedule 11 and /or at Field 5914 of Provincial or Territorial Schedule 11 is greater than the maximum allowable amount. If the amount is correct, please submit a paper return. We regret the inconvenience.

90335
The amount at Field 335 of Schedule 1 does not balance with the sum of amounts in Fields 300 to 326 (including Fields 363, 364 and 365) + 332 + 5026 + 5031 + 5032 + 5120. Ensure that any amounts at Fields 330 and 331 of Schedule 1 are not included in the total at Field 335 as they are already included at Field 332.

90350
The amount at Field 350 does not balance with the sum of amounts in Fields 338 + 349.

90367
One of the following situations applies to your client's return:

• There is an entry for the number of children at Field 366 of Schedule 1, but no claim was made at Field 367 for the Amount for children born in 1992 or later; or
• There is a claim at Field 367 and no entry at Field 366.

90375
As the province of residence on December 31st was Quebec:

• An entry in Field 375 for PPIP premiums paid requires an entry in Field 380 for PPIP insurable earnings.
• When Field 380 is greater than $2,000 an entry is also required in Field 375.

90376
An entry in Field 376, for PPIP premiums payable on employment income, requires an entry in Field 377 of Schedule 10, for T4 employment income where the province of employment is other than Quebec.

90379
As the province of residence on December 31st was Quebec:

• An entry in Fields 223 and 378, for PPIP premiums payable on self-employment income, requires an entry in Field 379 of Schedule 10 for net business income.
• An entry in one of the self-employment income fields, 135 to 143, requires an entry in Field 379.
• An entry in Field 379 requires an entry in one of Fields 135 to 143.

90380
Your client's province of residence is Quebec, and:

• An entry for employment income (Field 101) requires:
  • an entry at Field 380 and an entry at Field 377 of Schedule 10; or
  • an entry at Field 380 and an entry of '2' in Field 5029 to indicate that no employment income was earned outside Quebec.
• An entry in Field 380 requires an entry in Fields 101 and/or an entry in Field 5363 and/or Field 5347. If no entry is required at Field 375, 101, 5363 or 5347, then an entry of $1 is not required at Field 380.
• The entry at Field 380 exceeds $62,500.

90382
There is an entry of 1 at Field 382 on Schedule 6 for the Working Income Tax Benefit and there is an entry of 1 at Field 5527, indicating the spouse is a non-resident. You cannot have an entry at both fields. Please review and delete the entry at either Field 382 or Field 5527, as required.

90424
The taxpayer is aged 18 years or older and there is an entry for Federal tax on split income at Fields 424 (Schedule 1) or at Fields 6834, 6835, 6836, 6837 or 6838 of Form T1206.

90440
A refundable Quebec abatement was claimed at Field 440, but the province or territory of residence is not Quebec.

90448
A CPP/QPP overpayment was claimed at Field 448. An entry is required at Fields 5034/5033 for total CPP/QPP contributions withheld on all T4 slips.

90450
An EI overpayment at Field 450 was claimed. An entry is required at Field 5028 for total EI premiums withheld on all information slips.

90453
A claim was made at Field 453 on page 4 of the return for the Working income tax benefit and:

• The individual is under 19 years of age, and there is no entry at either of Fields 381 or 382 of Schedule 6; or
• There is no entry at Field 381, and the entry at Field 322 of Schedule 11 is greater than 3 times the federal monthly full time education amount for the tax year.

90457
One of the following situations exists on your client's return:

• A claim was made at Field 457, but no entry was made at Field 6485, 6486, and/or 6487 of Form GST370.
• An entry was made at Field 6485, 6486, and/or 6487 of Form GST370, but no entry was made at Field 457.

90488
The entry at Field 488 indicates that your client wishes to transfer the refund to the next year's instalment account. An entry to indicate your client wishes to direct deposit the refund was also made. Your client may either transfer the refund to the next year's instalment account or direct deposit the refund.

95026
One of the following situations exists on your client's return:

• The province of residence is Quebec and there is an entry at Field 5026 for PPIP premiums. Please verify your entries and either enter the allowable amount of E.I. premiums at Field 312 and the allowable amount of PPIP premiums paid at Field 375, OR correct your client's province of residence.
• The province of residence is other than Quebec and:
  • There is an entry at Field 5026 and no entry at Field 5027 for PPIP premiums; or
  • There is an entry at Field 5027, and no entry at Field 5026 and/or Field 450.

95027
The province of residence is other than Quebec and there is an entry at both Fields 5027, for PPIP premiums, and Field 312 for the allowable amount for EI premiums. Field 5026 should be used instead of Field 312 when the province of residence is other than Quebec and there is an entry at Field 5027.

95029
One of the following situations exists on your client's return:

• An entry was made at Field 5029 to indicate that the province of employment on all T4 slips is Quebec, and there is also an entry at Field 376 for PPIP premiums payable on employment income.
• An entry was made at Field 5029 and there is also an entry at Field 377 of Schedule 10 for T4 employment income where the province of employment was other than Quebec.

Verify your entries at the fields noted above and either delete the entry at Field 5029, or the entry at Field 376 and/or 377.

95031
One of the following situations exists on your client's return:

• As a resident of any province or territory a credit was claimed for CPP/QPP contributions at Field 5031 on the tax return. You also have to enter at Field 5034 the total CPP contributions withheld and/or at Field 5033, the QPP contributions withheld.
• As a resident of a province or territory other than Quebec – the credit claimed for CPP/QPP contributions at Field 5031 on the tax return does not equal Field 5033 for the total QPP contributions withheld, and if applicable, Field 5034 for the total CPP contributions withheld, minus the amount claimed for a CPP/QPP overpayment at Field 448.
• As a resident of Quebec the credit claimed for CPP/QPP contributions at Field 5031 is more than the amount entered at Field 5034 for the total CPP contributions withheld and/or Field 5033 for the total QPP contributions withheld

Please make sure you correctly report on your client's return the province or territory of residence on December 31. Verify your entries at the fields noted above and make any necessary changes.

95033
One of the following situations exists on your client's return:

• Your client was a resident of a province or territory other than Quebec on December 31, and an entry was made at Field 5033 for the total QPP contributions withheld. An entry is also required for CPP/QPP contributions at Field 5031 and/or a CPP/QPP overpayment at Field 448.
• Your client was a resident of Quebec on December 31, and an entry was made at Field 5033 for total QPP contributions withheld. An entry is also required for QPP contributions at Field 5031.

Please make the necessary changes based on your client's province or territory of residence.

95034
An entry at Field 5034 for total CPP contributions withheld was made. An entry is required for CPP contributions (at Field 308 of Schedule 1), or for CPP/QPP contributions (at Field 5031), or for a CPP/QPP overpayment (at Field 448).

95105
The taxpayer's marital status indicated on your client's return is other than married or living common-law, however:

• There is an entry for one or more of the following in the 'Information about your spouse or common-law partner' area on page 1 of the return:
  • The net income of the spouse or common-law partner;
  • The amount of Universal Child Care Benefit (UCCB) that is included at Field 117 of the spouse or common-law partner's return;
  • The amount of UCCB repayment included at Field 213 of the spouse or common-law partner's return.
  OR
• There is an entry at:
  • Field 5230 for the capital gain from mortgage foreclosures and conditional sales repossessions of the spouse or common-law partner;
  • Field 5229 for the spouse's or common-law partner's portion of stock option deemed a taxable capital gain;
  • Field 5537 for the amount of Registered Disability Savings Plan (RDSP) income of the spouse or common-law partner;
  • Field 5538 for the amount of RDSP repayment of the spouse or common-law partner; or
  • Field 9918 to indicate that the spouse or common‑law partner had no net income.

Please change the marital status on this return, or delete the entries noted above, unless the following applies. Where the taxpayer was married or living common-law during the year but on December 31 the marital status was other than married or living common-law, enter 1 at Field 5522.

95117
All or part of the disability supports deduction is based on the number of weeks in attendance at a designated institution or secondary school. The entry for the number of weeks in the year your client attended exceeds 52, which is the maximum allowed. A change to the entry is required.

95119
One of the following situations applies to your client's return:

• There is an entry at Field 5118 and no entry at Field 5119, or vice versa, or
• The amount claimed at Field 5119 is greater than the amount at Field 5118, or
• There is an entry at Field 5120 and no entry at Field 5119.

95122
One of the following situations applies to your client's return:

• There is an entry at Field 5122 and no entries at Fields 5119, 5121 and 5124;
  OR
• There is no entry at Field 5122, and
  • Field 5119 minus Field 5120 is greater than $0, or
  • Field 5121 is greater than $0, or
  • Field 5124 is greater than $0.

95123
One of the following situations applies to your client's return:

• There is an entry at Field 5123 and no entry at Fields 5119, 5121, 5124, and 5125; or
• There is no entry at Field 5123 and there is an entry at Field 5125.

95125
One of the following situations applies to your client's return:

• There is an entry at Field 5121 and Field 5124 or Field 5125; or
• There is an entry at Field 5124 and Field 5125; or
• The entry at Field 5119 minus Field 5120 is greater than $0 and there is an entry at Field 5124 or Field 5125.

95337
CCA on certified film property (Field 5337) was claimed but no entry was made for other deductions (Field 232). Any claim at Field 5337 must be included in the claim at Field 232.

95355
There is an entry at Field 5355 for the amount of self-employment net earnings reported at self-employment fields in relation to T4 self-employment income and:

• There is no claim for Employment insurable earnings at Field 5478; and/or
• There is no self-employment income at Fields 135, 137, 139, 141, and/or 143.

Please review your entries and make the necessary corrections.

95365
A claim was made at Field 5365 of Form T936, but no entry was made at Field 176 of Schedule 3.

95478
One of the following situations applies to your client's return:

• The province of residence is Quebec and an entry was made for total employment insurance premiums (Field 5028) and:
  • An entry for EI insurable earnings (Field 5478) is required; or
  • Field 5478 cannot exceed the maximum of $43,200.
• The province of residence is not Quebec and Fields 5027/5028 are present and:
  • An entry for EI insurable earnings (Field 5478) is required; or
  • Field 5478 cannot exceed the maximum of $43,200.

95493
The amount reported for shareholder earnings at Field 5493 of Schedule 13 is greater than the amount reported for employment income at Field 101.

95494
The amount reported for a Canadian Indian with exempt self-employment income at Field 5494 of Schedule 13 is greater than the amount reported for a Canadian Indian with exempt income at Field 5363.

95507
An entry was made for RRSP earned income calculation at Field 5507. An entry for net self‑employment income/loss (Fields 135, 137, 139, 141 or 143) is required.

95530
An entry was made for earned income adjustment amount at Field 5530 and there is no entry for child care expenses at Field 214. Enter an amount at Field 214 or delete the entry at Field 5530.

95554
An entry is required at Field 5554 for CPP/QPP pensionable earnings based on the total amount in Box 26 of all T4 slips (to a maximum of $47,200), OR the entry at Field 5554 exceeds the maximum.

Note: Field 5554 should be updated with a $1 if the entry at Field 101 is supported ONLY by T4's that contain an X in Box 28 (Exempt CPP). Otherwise, enter the total amount of pensionable earnings from Box 26 of all T4's. Where Box 26 is blank, enter the amount from Box 14.

95572
One of the following situations applies to the claim for the Newfoundland and Labrador dividend tax credit:

• The entry at Field 5572 is greater than the entry at Field 6835 on Form T1206 minus the entry at Field 6834; and/or
• The entry at Field 5572 is greater than the entry at Field 6173 on Form NL428.
• There is an entry at Field 5572 and the province of residence is not NL.

95821
One of the following situations applies to your client's return:

• You made an entry for the number of dependent children born in 1992 or later at Field 6370 of Form SK428, but no claim was made at Field 5821 of that form.
  OR
• There is an amount claimed at Field 5821 but no entry was made at Field 6370.
  OR
• You have indicated that your client is deceased. Please delete the entries at Field 6370 and/or Field 5821, as this claim is not allowed on the Section 70(1) return for a deceased person.

95829
There is an entry for EI premiums on self-employment and other eligible earnings at Fields 317 and/or 5829 and:

• There are no entry at Fields 122, 135, 137, 139, 141, 143, 5493, and/or 5494; or
• The province of residence is Quebec and there is an entry at Field 5829. This field is not valid for Quebec returns.

Please review your entries and make the necessary corrections.

95836
An entry was made for a pension income amount at Field 314 of Schedule 1, but no claim was made at Field 5836 of Provincial or Territorial Form 428, OR an entry was made at Field 5836, but no entry was made at Field 314.

95900
One of the following situations exists on your client's return:

• There is an entry at Field 5900 of Form NU(S2) and at Field 5823 of Form NU(428). You cannot have a claim at both fields. Please review and delete either Field 5900 or Field 5823, as required.
• There is an entry at Field 5900 and the province of residence is not NU.

95901
The following situation applies to your client's return:

• There is an amount claimed at Field 5821 on Form SK428 (dependent children born in 1992 or later);
• There is also an amount claimed at Field 5901 on Form SK(S2) (provincial amounts transferred from spouse or common-law partner for dependent children born in 1992 or later).

You cannot have a claim at both fields. Please review and delete either Field 5821/6370 or Field 5901, as required.

95902
An entry was made at Field 6070 on Form MB428-A for the age amount for spouse or common‑law partner. An entry is required for transfer of the spouse or common‑law partner's age amount at Field 5902 of Schedule MB(S2) or on line 5864 of Form MB428.

95907
An entry was made at Field 6071 on Form MB428-A for the disability amount for spouse or common-law partner. An entry is required for the transfer of the spouse or common-law partner's disability amount at Field 5907 of Schedule MB(S2).

96033
One of the following situations applies to your client's return:

• You have indicated this is a Pre-bankruptcy return. Please delete all of the entries at Fields 6099, 6110, 6112, 6114 and/or 6116, as the Ontario property tax credit is not allowed on a Pre-bankruptcy return.
  OR
• You have indicated your client is deceased. Please delete all of the entries at Fields 6099, 6110, 6112, 6114 and/or 6116, as the Ontario property tax credit is not allowed on the Section 70(1) return for a deceased person.

96053
The amount of mining exploration tax credit allocated from a partnership, entered at Field 6053 of Form BC479, British Columbia Credits, cannot be more than the amount of the Mining exploration tax credit at Field 6051. Please review and correct Field 6053 or Field 6051, as required.

96055
There is an entry at Field 6055 of Form BC479 for the British Columbia training tax credit for individuals, and no entries at any of Fields 6343, 6344, 6345 and/or 6346 of Form T1014. Please review your entries and make the necessary corrections.

96056
There is an entry at Field 6056 of Form BC479 for the British Columbia training tax credit for employers, and no entries at any of Fields 6347, 6348 and/or 6349 of Form T1014-1. Please review your entries and make the necessary corrections.

96110
There are entries at Fields 6110, 6112, 6114, 6121, and/or 6123 on Form ON-BEN for the Application for the 2011 Ontario Senior Homeowners' Property Tax Grant, the 2011 Ontario Energy and Property Tax Credit, and the 2011 Northern Ontario Energy Credit and:

• You must have an entry at Field 6113 to apply for the 2011 Ontario Senior Homeowners' Property Tax Grant; or
• You must have an entry at Field 6118 to apply for the 2011 Ontario Energy and Property Tax Credit; or
• You must have an entry at Field 6119 to apply for the 2011 Ontario Northern Energy Credit; or
• You must have entries at Fields 6111 and 6116 to claim an Ontario Energy and Property Tax Credit on Form ON479.

96111
There is an entry for the Energy component at Field 6111 on Form ON479 and:

• The client is not 18 years of age or older and the marital status is other than married or common-law on December 31st and there is no claim for an eligible dependant at Field 6099 on Form ON-BEN; or
• There is no entry for Occupancy cost at Field 6116 on Form ON479, for home energy costs paid for the principal residence on a reserve in Ontario at Field 6121 on Form ON-BEN, and/or for accommodation in a public long term care home in Ontario at Field 6123 on Form ON-BEN; or
• The claim is greater than the maximum allowed.

96113
There is an entry at Field 6113 on Form ON479 to apply for the Ontario Senior Homeowners' Property Tax Grant, and there is no entry at Field 6112. Please delete the entry at Field 6113. If a claim is also being made for the ON Property Tax Credit, an entry at Field 6112 is also required.

96114
An entry was made for the Manitoba education property tax credit advance at Field 6114 of Form MB479. An entry at Field 9914 was also made to indicate that no Manitoba education property tax credit advance was received. Please change the entry at Field 6114 or Field 9914.

96116
There is an entry for the Occupancy cost at Field 6116 on Form ON479 and an entry is required at Fields 6110, 6112, and/or 6114 on Form ON-BEN.

96118
There is an application for the 2011 Ontario Energy and Property Tax Credit at Field 6118 on Form ON-BEN and there is no entry at any of the Fields 6110, 6112, 6114, 6121 or 6123.

96119
There is an application for the 2011 Northern Ontario Energy Credit at Field 6119 on Form ON-BEN and there is no entry at any of the Fields 6110, 6112, 6121 or 6123.

96125
The claim for the Manitoba Primary Caregiver tax credit at Field 6125 on Form MB479 exceeds the maximum allowable.

96130
For Manitoba residents reporting social benefits at Field 145, the percentage value from Box 14 of Form T5007 is required at Field 6130. If the taxpayer did not receive any social benefits from the province, an entry of 100 is required at Field 6130. Where the client received social benefits from the province for the entire year, an entry of 101 is required at Field 6130.

96132
A claim was made at Field 6132 and/or Field 6133 of Form T4164 for the Manitoba odour control tax credit, and the province or territory of residence as shown on the return is not Manitoba.

96145
One of the following situations applies to your client's return:

• There is a claim at Field 6145 and a claim at Field 6086 for the Manitoba advance tuition fee income tax rebate on Form MB479.
  OR
• The entry at Field 6145 is greater than the entry at Field 320.

96146
One of the following situations applies to your client's return:

• A claim was made for the Manitoba fertility treatment tax credit at Field 6146 and you have indicated your client is filing a pre-bankruptcy return and the bankruptcy date of assignment is prior to October 2, 2010;
  OR
• The return is a Subsection 70(1) return for deceased taxpayers and the date of death is prior to October 1, 2010.

Please delete the claim at Field 6146.

96173
The province of residence is Newfoundland and Labrador and the entry at Field 6173 for the Newfoundland and Labrador dividend tax credit is greater than the entry at Field 120 minus the entry at Field 180. Please review your entries and make the necessary corrections.

96197
One of the following situations exists on your client's return:

• An entry was made at Field 6197 of Form NS428 for the low-income tax reduction for the spouse or common-law partner, and at Field 6199 for the eligible dependant. You cannot have a claim at both fields. Please review your entries and delete either Field 6197 or Field 6199, as required.
  OR
• You have indicated this is a Pre-bankrupt return. Please delete all of the entries at Fields 6195, 6197, 6199 and 6099, for the NS Low-income tax reduction, as this claim is not allowed on a Pre-bankrupt return.

96228
One of the following situations exists on your client's return:

• The province of residence is Nova Scotia and a claim was made for a provincial tax credit at Field 479, but no entry was made for the Volunteer firefighters and ground search and rescue tax credit at Field 6228 of Form NS428. Please review your entries and make the necessary corrections.
  OR
• You have indicated your client as Pre-bankrupt. This claim is not allowed. Please delete the entry at Field 6228 for the NS Volunteer firefighters and ground search and rescue tax credit.

96247
A claim has been made at Field 6247 (Supplement for spouse or common-law partner)and/or Field 6249 (Family cost of living supplement)of Form NT479. However, your client's marital status is indicated on the return as being other than married or living common-law. Please review the marital status indicated on the return or delete the claim at Field 6247 and 6248, as needed.

96251
You have indicated this is a Pre-bankrupt return. Please delete the entries at Fields 6247, 6248, 6249, 6250 and/or 6251 for the NT Cost of living tax credit, as this claim is not allowed on a Pre-bankrupt return.

96266
You have indicated this is a Pre-bankrupt return. Please delete the entry at Field 6266 for the ON focused flow-through share tax credit, as this claim is not allowed on a Pre-bankrupt return.

96269
You have indicated this is a Pre-bankruptcy return. Please delete the entries for the ON tax reduction at Field 6269 (number of children born in 1992 or later) and/or Field 6097 (number of disabled or infirm dependants), as this claim is not allowed on a Pre-bankrupt return.

96275
One of the following situations applies to your client's return:

• An entry was made for the labour-sponsored investment fund tax credit at Field 6276 of Form ON428. An entry is required at Field 6275 of Form ON428.
  OR
• You have indicated your client as Pre-bankruptcy. This claim is not allowed. Please delete the entries at Fields 6275 and/or 6276.

96310
You have indicated your client as Pre-bankrupt. Please delete the entry at Field 6310 for the ON political contribution tax credit, as this claim is not allowed on a Pre-bankrupt return.

96340
One of the following situations exists on your client's return:

• An entry was made at Field 6340 of Form PE428 for the low-income tax reduction for the spouse or common-law partner and at Field 6341 for the eligible dependant. You cannot have a claim at both fields. Please review your entries and delete the amount at Field 6340 or Field 6341.
  OR
• You have indicated this is a Pre-bankrupt return. Please delete all of the entries at Fields 6339, 6340, 6341, and 6099, for the PE Low income tax reduction, as this claim is not allowed on a Pre-bankrupt return.
  OR
• You have indicated your client is deceased. Please delete all of the entries at Fields 6339, 6340, 6341, and 6099, for the PE Low income tax reduction, as this claim is not allowed on the Section 70(1) return for deceased person.

96387
An entry was made at Field 6387 of Form YT479, Yukon Credits. Your client must be at least 19 years of age to claim this credit. This entry should be deleted.

96394
One of the following situations exists on your client's return:

• The entry at Field 6390 of Form NU479 for the Total cost of living tax credit is greater than $1200 and less than $1456, and Field 6394 is not present. Please review your entries and make the necessary corrections.
  OR
• You have indicated your client as Pre-bankrupt. This claim is not allowed. Please delete the entries at Field 6390, 6394 and/or 6054.

96505
An entry was made for discounter registration number, and an entry for the discounting transaction (RC 71, Statement of Discounting Transaction) amounts was not made (or vice versa). Where the return was not discounted, the entries in these fields as well as the discounter registration number should be deleted.

96509
Field 6509, the date of discounting transaction, is not eight digits. The entry must be eight digits and in YYYYMMDD format. For example, February 03, 2009, should be entered as 20090203.

96782
An entry was made for the amount of loss created or increased by CCA and carrying charges claimed on certified film property at Field 6782 of Form T691. An entry for carrying charges and interest expenses at Field 221, or other deductions at Field 232, is required.

96802
One or more of the following situations exists on your client's return:

• An entry was made for an elected split-pension income amount at Field 116, but no entry was made for the eligible pension income at Field 6802 of Form T1032, Joint Election to Split Pension Income.
• An entry was made for the deduction for elected split-pension amount at Field 210, but no entry was made at Field 6802 of Form T1032.
• An entry was made at Field 210, but the total of the following is zero:
  Field 115 (Other pensions or superannuation) plus Field 129 (RRSP income), minus
  • Field 5344 (ineligible pension),
  • Field 5508 (Home Buyers' Plan income inclusion amount),
  • Field 5511 (Life Long Learning Plan income inclusion amount).

Please review the entries and make the necessary corrections.

96808
An entry was made for other investment expenses at Field 6808 of Form T936. An entry for net farming income/loss at Field 141, and/or net fishing income/loss at Field 143, and/or other deductions at Field 232 is required.

96810
An entry was made for any other property income at Field 6810 of Form T936. An entry is required for other pensions or superannuation at Field 115, and/or other income at Field 130, and/or net farming income/loss at Field 141, and/or net fishing income/loss at Field 143, and/or limited partnership losses of previous years at Field 251.

96811
An entry was made for 50% of income from the recovery of exploration and development expenses at Field 6811 of Form T936. An entry for other income at Field 130 is required. The amount entered at Field 6811 must also be included in the amount reported as other income at Field 130.

96836
The amount entered for total split income at Field 6836 of Form T1206 cannot be less than the amount of taxable dividends reported at Field 6835 of this form. Please review your entries and change Field 6836 or Field 6835 as needed.

98001
An entry was made at Field 6248 (Basic credit for spouse or common-law partner) on Form NT479. An entry was also made at Field 8001 to indicate that the spouse or common-law partner's basic cost of living credit is NIL. Please review your entries and change Field 6248 or Field 8001 as needed.

99915
No entries have been made in any of the income fields (Field 101 through Field 146). Where the taxpayer has income, enter the appropriate amounts. Where the taxpayer has no income amounts to report, enter 7 at Field 9915.

99917
One of the following situations applies to your client's return:

• Old Age Security (OAS) pension was received and reported at Field 113, but there is an indication at Field 9917 that no OAS pension was received. In this situation, delete the entry at Field 9917.
• An OAS supplement was received, but was not reported at Field 146. Review your client's documents to determine the entries required.
• Your client is less than 65 years of age on December 31, but an entry was made at Field 9917. Please verify your client's date of birth. If your client was not 65, delete the entry at Field 9917.

99918
An entry was made for the net income of your client's spouse or common‑law partner in the Identification area on page 1 of your return. An entry to indicate that the spouse or common‑law partner had no net income at Field 9918 was also made. The entry for spouse or common‑law partner's income on page1 of the return and Field 9918 cannot be present together.

Error codes in the 100000 range

For the following error codes, the "Y" is replaced with the selected financial data (SFD) record number on which the error was noted. For the following four error codes the "NNNN" is replaced by the field number or last valid field number.

A Selected Financial Data (SFD) Statementis one or more of the following forms:

• Form T776 for rental activities (SFD 1);
• Form T2125 for business activities (SFD 2);
• Form T2125 for professional activities (SFD 3);
• Form T2121 for fishing activities (SFD 4);
• Form T2042 for farming activities (SFD 5);
• Form T1163 for AgriStability and AgriInvest programs information and statement farming activities (SFD 6);
• Form T777 for statement of employment expenses (SFD 7);
• Form TL2 for claim for meals and lodging expenses (SFD 8); and
• Form T1273 for harmonized AgriStability and AgriInvest programs information and statement of farming activities (SFD 9).

Y1NNNN
The entry in this field is not valid for processing purposes. Values entered in field codes have a defined length, which for most fields is up to 9 digits. This error could result from a missing delimiter such as "*" indicating the end of the field code and its value.

Y3NNNN
An invalid character(s) is in the free format area. Review the free format entries and contact your software developer if you need assistance.

Y5NNNN
This field code is not valid. Contact your software developer for assistance.

Y6NNNN
The entry in this field is not numeric. Where the NNNN is replaced by 0000, this means the field in question could not be identified and you should review the entire record. Contact your software developer for assistance.

Y80001
The business type code entered on your SFD statement is not valid. Please enter the valid code from the following list:

1. Rental operations
2. Business and commission operations;
3. Professional operations;
4. Fishing operations;
5. Farming operations;
6. AgriStability and AgriInvest programs information and statement of farming activities for individuals (Form T1163);
7. Employment expenses;
8. Meals and lodging expenses;
9. Harmonized AgriStability and AgriInvest programs information and statement of farming activities for individuals (Form T1273).

Y80002
The industry code in this SFD statement is not valid.

Y80003
An entry for gross income is required. Where the gross income for the SFD is NIL or negative, a value of 1 is required for processing purposes.

Y80004
An entry for net income is required. Where the net income is NIL, a value of 1 is required for processing purposes.

Y80007
One of the following situations applies to your client's return:

• The fiscal period start and/or end date entered is not in YYYYMMDD format, is invalid, or the end date is less than the start date, OR
• The fiscal period end date is not equal to the tax year.

Y80008
Under Participant profile on Form T1163 or T1273, the AgriStability and AgriInvest Participant Identification Number (PIN) entered is not valid. Review your client's source documents or contact your client and enter the correct PIN.

Y80009
The business type code is "6" and the amounts at Field 9950 and/or Field 9960, do not balance to their respective total.

Y80010
The SFD record does not balance from Gross Income to Net Income/Loss. The sum of all income fields minus the expenses claimed, (multiplied by the percentage share of the partnership, if applicable) should equal the net income/loss at Field 9946 of the SFD statement.

This error may also set when there are entries in fields that do not relate to the 'Type of business code' of the SFD. For example, Fields 8300, 8320, 8340, 8360, 8450, 8500, 8518 and/or 8519 relate to Form T2125 when the code for the type of business is "2", but do not relate to Form T2125 when the code for the type of business is "3".

Y80011
The Program codes entered on the AgriStability and AgriInvest return do not match the AgriStability and AgriInvest Program commodity codes. Review the entries and make the necessary corrections.

Y80012
The entries for Name and Address of Program Contact Person and/or Partnership Information contain invalid characters.

Y80013
The AgriStability and AgriInvest programs business type code is NOT a 1 (sole proprietorship) or 2 (partnership), OR contains an invalid character.

Y80014
The postal code entered on the SFD record is not located in the same province or territory as you resided in on December 31st, therefore this return is not eligible for EFILE. Please refer to the list of exclusions in the Appendices of this manual.

Y80015
The Livestock Inventory code entered in Section 7 (Livestock Inventory Valuation) of the AgriStability and AgriInvest Harmonized Form T1273 is not valid, or is not valid for the Province of Main Farmstead that has been entered. For a valid list of codes, please refer to the Inventory code list in the "Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide" (RC4408E) and make the necessary corrections.

Y80016
The Crops Inventory code entered in Section 8 (Crop Inventory Valuation) of the AgriStability and AgriInvest Harmonized Form T1273 is not valid, or is not valid for the Province of Main Farmstead that has been entered. For a valid list of codes, please refer to the Inventory code list in the "Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide" (RC4408E) and make the necessary corrections.

Y80017
The Productive Capacity Inventory code entered in Section 9 (Productive Capacity) of the AgriStability and AgriInvest Harmonized Form T1273 is not valid. For a valid list of codes, please refer to the Productive Capacity list in the "Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide" (RC4408E) and make the necessary corrections.

Y80018
The Purchased Inputs code entered in Section 10 (Purchased Inputs) of the AgriStability and AgriInvest Harmonized Form T1273 is not valid. For a valid list of codes, please refer to the Commodity and Expense code lists in the "Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide" (RC4408E) and make the necessary corrections.

Y80019
The Deferred Income and Receivables code entered in Section 11 (Deferred Income and Receivables) of the AgriStability and AgriInvest Harmonized Form T1273 is not valid. Please make the necessary corrections by referring to the Commodity and Program payment lists in the "Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide" (RC4408E). Code 9574 from Section 4 "Other Farming Income" from the T1273 is also valid for Section 11.

Y80020
The Accounts Payable code entered in Section 12 (Accounts Payable) of the AgriStability and AgriInvest Harmonized Form T1273 is not valid. Please make the necessary corrections by referring to the Commodity List, Program Payments List and the Expense Code List in the "Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide" (RC4408E).

Y80021
The Crops Unit of Measurement Type code entered in Section 8 (Crop Inventory Valuation) is not valid. For a valid list of codes, please refer to the Units of Measurement Code List in the "Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide" (RC4408E) and make the necessary corrections.

Y80022
One of the following situations exists on your client's AgriStability and AgriInvest return under Section 2 (Participant Profile) of Form T1273:

• The province of Main Farmstead has been indicated as either, BC, SK, MB, NB, NS or YT. An entry for the District, County, or Municipality is required.
• The province of Main Farmstead has been indicated as either, AB, ON, QC, NL, PE, NT or NU, and there is an entry for the Name or Number of the District, County or Municipality. Please correct the province, or remove the entry for the Name and/or Number.

Y80023
The Method of Accounting has been indicated as "1" for Accrual and:

• there are entries in the End of year price amounts in Section 7 (Livestock Inventory Valuation) and/or Section 8 (Crop Inventory Valuation), or
• there are entries in Sections 10 (Purchased Inputs), Section 11 (Deferred Income and Receivables) and/or Section 12 (Accounts Payable.)

Please change your method of accounting to "2" for Cash or remove the data reported in these sections.

Y80024
The Method of Accounting on the Farming or AgriStability and AgriInvest record has been indicated as "1" for Accrual and a value was entered at Field 9937, 9938, 9941, or 9942. Please change your method of accounting to "2" for Cash or remove the entries from these fields.

Y80025
Under Partnership Information on Form T1163 or Form T1273, an invalid Participant Identification Number (PIN) has been entered. Please review your entries and make the necessary corrections.

Y80026
The sum of the % share fields for all lines under Partnership Information on Form T1163 or T1273 does not equal 100%. Please correct the percentages.

Y80027
A value has been entered in the Ending Inventory of Section 8 (Crop Inventory Valuation) of Form T1273. The corresponding code for this entry is listed as Perishable and should not have an ending inventory. Please recode the information or delete the ending inventory.

Y80028
A duplicate Production Insurance Contract Number has been entered on Form T1273. Please review and remove the duplicate number.

Y80029
A duplicate Participant Identification Number (PIN) has been entered under Partnership Information on Form T1163 or T1273. Please review and delete the duplicate PIN.

Y80030
One of the following situations exists on your client's AgriStability and AgriInvest return:

• A value has been entered for % Share under Partnership Information and no partner name has been entered.
• A partner name has been entered with no corresponding value for % Share.

Y80031
You have indicated "Partnership" in the Identification Section of your client's AgriStability and AgriInvest return, but no Partnership Information has been entered. Please complete the required information for partnerships.

Y80032
One of the following situations exists on your client's AgriStability and AgriInvest return, in the "Whole Farm" subsection, under Participant Profile of Form T1273:

• "No" has been indicated to combine this operation with another operation for the "program year", however "Add" was selected to add the PIN of another operation.
• A PIN has been entered, however:
  • there is no response of "Yes" or "No" to combine this operation with another operation.
  • there is no indication of "Add or 'Remove".
• No PIN has been entered, however:
  • there is an entry of "Yes" to combine the operation with another.
  • there are entries in both "No" and "Remove".

Please review your entries and make the necessary corrections.

Y80033
The "Other correspondence" box has been ticked under Participant Profile of Form T1273, but no text has been transmitted. Please specify the type of correspondence that will be sent to the Administration and retransmit.

Y80034
No entry was received for the Method of Accounting, or an incorrect value was entered. Please enter "1" for Accrual, or "2" for Cash.

Y80037
One of the following situations exists on your client's AgriStability and AgriInvest return:

• The box in response to the question "If you have a contact person, check here" has not been 'checked', but Contact Person information has been entered. Please delete the Contact person information or 'check' the box.
• The box in response to the question "If you have a contact person, check here", has been 'checked', but no Contact Person information has been entered. Please enter the first and last name of the contact person, or the business name, and the address, town/city and province.
• The box in response to the question "If you have a contact person, check here" has been 'checked' and Contact Person information has been entered, but there is no response to the question, "Do you want a copy of your Calculation of Programs Benefits (COB) for the AgriStability program sent to your contact person". Please check "Yes" or "No".

Y80038
There is an indication that the Calculation of Program Benefits for the AgriStability and AgriInvest Program is to be sent to the contact person. Please enter all of the following information:

• First and last name, or Business name; and
• Address; and
• City, town or village; and
• Province.

Y80039
One of the following situations exists on your client's AgriStability and AgriInvest return:

• A response has not been provided to the question, "Have you completed a production cycle on at least one of the commodities you produced?" OR
• There is an indication that your client has not completed a production cycle, but no indication that it was due to disaster circumstances; OR
• There is an indication that your client has completed a production cycle on a 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?"

Please review your entries and make the necessary corrections.

Y80040
A response has not been provided to the question "Are you, or anyone who participated in the preparation of this form on your behalf, a current or former federal public office holder or employee of Agriculture and Agri-Food Canada?"