Error 2259 in form T2209 typically occurs when a taxpayer has an amount of less than $1.00, but more than $0.00 claimed for a foreign tax credit.
Resolution
Override any foreign credit lines on T1Efile that are between $0.01 and $0.99 to $1.00.
If no such amount is present on T1Efile, override any of these similar amounts on FTC or T2209 sheets in ProFile to $1.00: