As per the Canada Revenue Agency error list, code 31 means: There is an indication of an election under subsection 104(13.4) and one of the following situations applies to your client’s return:
- This election is only valid on a return for a deceased person.
- The indicator for the election is invalid. The only valid entry is "1."
- There is a valid indicator but there is no entry on supporting line 52080 for the election amount.
- There is an election amount on supporting line 52080 but there is no valid election indicator.
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