Restrictions

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

If this is your first year filing an income tax return with CRA, you may not use NETFILE. However, you can seek the services of an authorized EFILE service provider or you can mail a paper return. If you have no other restrictions, you will be able to use NETFILE next year.

You cannot use NETFILE to send:

• an amended tax return;
• a tax return for any year except the 2011 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 with his or her own NETFILE access code).

You cannot use NETFILE to file your tax return if:

• you went bankrupt in 2011 or 2012 (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 2011 - Multiple Jurisdictions). See our list of other restrictions below.

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:

• My Account service;
• complete a Form T1-DD(1) Direct Deposit Request and mail it to your tax centre;
• drop off your completed Form T1-DD(1) directly at a tax office or;
• you can call 1-800-959-8281 if you need help to complete the direct deposit information, or to cancel the direct deposit service.

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're considered a deemed resident (not subject to provincial or territorial tax).
• You're filing a tax return for an individual who died in 2011 or 2012.
• Your social insurance number begins with a "0" (zero).
• You are an immigrant, emigrant, or non-resident of Canada for the 2011 tax year.
• Your address is outside Canada.
• You're electing to defer tax on a distribution of spin-off shares by foreign corporations.
• You're claiming less than the maximum federal foreign tax credit.
• You're reporting any one of the following:
  • Canadian-source income from Lloyds of London;
  • 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're claiming any one of the following:
  • a federal non-business foreign tax credit for more than three countries or a federal business foreign tax credit
  • 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 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 at field 366 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 2011 – Non-United States Plans or Arrangements;
    • Form RC 267, Employee Contributions to a United States Retirement Plan for 2011 – Temporary Assignments;
    • Form RC 268, Employee Contributions to a United States Retirement Plan for 2011 – Cross-Border Commuters.
• You're 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, you can mail it to your tax centre listed in our directory.