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 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.