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Restrictions

There are some types of tax returns that cannot be submitted to the CRA electronically.

You cannot use NETFILE to send:

  • an amended tax return;
  • a tax return for any year except the 2013 tax year; or
  • a tax return for another person (for example, if a client prepared a spousal/family return, the client must create a separate ".tax" file and each client must file his or her own return).

You cannot use NETFILE to file your tax return if:

  • you are filing an income tax and benefit return for the first time with CRA and the CRA does not have a complete date of birth for the taxpayer on record;
  • you went bankrupt in 2013 or 2014 (does not include proposal for bankruptcy);
  • you are a non-resident of Canada; or
  • you have income from a business with a permanent establishment outside your province or territory of residence (you have to complete Form T2203, Provincial and Territorial Taxes for 2013 - Multiple Jurisdictions). See our list of other restrictions below.

You cannot use NETFILE to change personal information such as your:

Note
This personal information is not transmitted with your return when you use NETFILE.

To change your address: If you are already registered to use the My Account online service, login and change your address prior to using NETFILE. If you are not registered, you can change your address by calling 1-800-714-7257.

For more information on changing your name and/or correcting your date of birth contact Individual income tax enquiries at 1-800-959-8281.

To request direct deposit or update your information you can use one of the following options:

Other restrictions

The following is a list of specific situations that prevent you from filing a tax return through the NETFILE service:

  • Your tax return was discounted by a third party.
  • You are considered a deemed resident (not subject to provincial or territorial tax).
  • You are filing a tax return for an individual who died in 2013 or 2014.
  • Your social insurance number or individual tax number (ITN) begins with with zero-nine (09).
  • You are an emigrant or non-resident of Canada. This excludes the following income and tax forms: Schedule A, Schedule B, Schedule C, Income from NR4 slips, T4A-NR slips, NR-OAS slips, NR-CPP/QPP slips, Section 116, Section 216 income, Section 217 income, Taxable capital gains from disposing of Canadian property if received as a non-resident and OASRI.
  • Your address is outside Canada.
  • You are electing to defer tax on a distribution of spin-off shares by foreign corporations.
  • You are claiming less than the maximum federal foreign tax credit.

You are reporting any one of the following:
  • Canadian-source income from Lloyds of London;
  • a Registered Disability Savings Plan income at field 125 and he or she is not eligible for the disability amount for self for the current tax year, and for the first and second immediately preceding tax years - i.e. there is no Form T2201, Disability Tax Credit Certificate, on record valid for at least one of these 3 years. Note: This exclusion is only meant to prevent the reporting of an incorrect amount at field 125 which should be reported at another income field on the return;
  • employment income earned from an international organization;
  • lump-sum pension income accrued to December 31, 1971;
  • more than six sets of financial statements;
  • an Ontario, Saskatchewan, British Columbia, or Yukon Qualifying Environmental Trust Tax Credit (may also be referred to as Mining Reclamation Trust Tax Credit); or
  • a statement of qualifying retroactive lump-sum payment (Form T1198).
You are claiming any one of the following:
  • a federal non-business foreign tax credit for more than three countries;
  • a federal business foreign tax credit for more than three countries;
  • a deduction for scientific research and experimental development expenses;
  • an Alberta Stock Savings Plan Tax Credit (Form T89);
  • a Saskatchewan Royalty Tax Rebate (Form T82);
  • a disability amount for yourself, for a dependant other than your spouse or common-law partner, for a transfer from your spouse or common-law partner and there is no Form T2201, Disability Tax Credit Certificate, on record for the person with the disability as well as the individual claiming the transfer or a new Form T2201 is required;
  • a claim at line 318 involves more than ten dependants;
  • a Nova Scotia Research and Development Tax Credit Recapture;
  • a claim that involves more than 22 children;
  • a Newfoundland and Labrador Research and Development Tax Credit (Form T1129);
  • a deduction at field 207 which includes amounts calculated from a combination of at least two of the following different forms:

    Form RC 269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for 2013 – Non-United States Plans or Arrangements;

    Form RC 267, Employee Contributions to a United States Retirement Plan for 2013 – Temporary Assignments;

    Form RC 268, Employee Contributions to a United States Retirement Plan for 2013 – Cross-Border Commuters.
You are reporting farming income with AgriStability and/or AgriInvest programs application which involves:
  • farming income from a partnership reported on a T5013 slip or the partnership includes a corporate partner;
  • a Canadian Indian reporting self-employed income which is “tax exempt income”;
  • SFD type 9 with more than 10 occurrences in section 7 and/or 8 from page 7 of Form T1273;
  • SFD type 9 with more than 8 occurrences in section 10, 11 and/or 12 from page 7 of Form T1273.

If any of the above situations apply to you, you cannot use the NETFILE service to file your tax return. If you have to file an amended or previous-year tax return, or any other tax return that doesn't qualify for NETFILE, please visit Where to mail your paper T1 return.