If the total of all principal amounts that relate to prior years on form T1198 is $3,000 or more, this will make the return ineligible for federal NETFILE or EFILE. Therefore, the T1198 form must be signed by the payer, and then annexed to the tax return, and you must mail your federal form T1198 and the tax returns. You might have to print and mail your return if you have T1198 .
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