The Canada Revenue Agency has a limitation that a maximum of 20 returns can be filed in a single account. That means that 20 single returns, 10 coupled returns, or any combination thereof (up to a maximum of 20 returns) can be filed in a single account, in H&R Block’s tax software.
The above amounts can be combined, in any variation of BASIC, ASSISTANCE, and/or PROTECTION returns, up to a maximum total of 20 returns filed in a single H&R Block software account.
Remember: A single return counts as 1 return; a coupled return counts as 2 returns
What about ReFile?
Each return can be ReFiled up to 9 times.