Who is not eligible to use NETFILE?

You cannot use NETFILE if: you are filing a return for a year before 2022; you are a non-resident of Canada filing a Canadian return; you went bankrupt in 2025 or 2024; your return includes an election under certain sections of the Income Tax Act; or the CRA has sent you a letter telling you not to use NETFILE. In these cases, you must mail a paper return.

Can I use NETFILE if it's my first time filing taxes in Canada?

First-time filers can use NETFILE, but you will not have a NETFILE access code from a prior Notice of Assessment. Most certified software will instead authenticate you using your SIN, date of birth, and postal code. Some first-time filers may be prompted to register for CRA My Account or file by mail for identity verification purposes.

Can a non-resident file a Canadian tax return using NETFILE?

No. Non-residents of Canada must file their Canadian tax returns by paper (mail). Non-residents include people who lived outside Canada in 2025 and did not maintain residential ties in Canada. Deemed residents and part-year residents should check their specific status with the CRA.

Is there an income limit for NETFILE?

No. There is no income limit for using NETFILE. Both low-income and high-income filers can use NETFILE as long as they meet the other eligibility requirements.

NETFILE Eligibility Requirements 2026 — Who Can File Online in Canada

NETFILE is the CRA’s electronic filing service that lets Canadians submit their tax returns online through certified software. Most Canadians are eligible — but certain situations require filing a paper return by mail instead. In 2026 (for the 2025 tax year), the NETFILE service is open from February 24 to January 26, 2027.

Who Can Use NETFILE in 2026?

You are eligible to file using NETFILE if all of the following apply:

You are a resident of Canada for the 2025 tax year
You are filing your 2022, 2023, 2024, or 2025 tax return (prior years before 2022 cannot be filed via NETFILE)
You did not go bankrupt during 2025 or in 2024 and have not been discharged
The CRA has not sent you a letter telling you to file by paper
Your return does not include certain special elections or transactions that exclude NETFILE (see below)

Most standard employment and investment returns qualify. The CRA estimates that over 90% of Canadian individual filers are NETFILE-eligible.

Who Cannot Use NETFILE — Ineligible Situations

Must File by Paper

Situation	Why NETFILE Is Not Available
Filing for a tax year before 2022	NETFILE only accepts 2022 and later
Non-resident of Canada	Must use the paper T1 return for non-residents
Filed for bankruptcy in 2025 or 2024 (not yet discharged)	Requires paper filing
Received a CRA letter requiring paper filing	CRA-specific restriction on your account
Filing a return for a deceased person	Estate/deceased returns must be filed by paper or through the representative’s My Account

Returns with Certain Transactions (May Require Paper)

Some specific tax situations make a return ineligible or require additional paper forms:

Income from a business with fiscal year-end other than December 31 (certain partnership income situations)
Elective elections under specific Income Tax Act provisions (uncommon, often relating to tax treaties or special elections)
Returns where the CRA requires a specific identification or verification process

Check the software’s eligibility check at the start of the return — certified NETFILE software will flag if any information you enter makes your return ineligible.

Part-Year Residents and Newcomers to Canada

Newcomers and emigrants can generally use NETFILE but must indicate their Canadian residency start or end date in the software. The return will calculate income and credits proportionally.

Returning Canadians who lived outside Canada for part of 2025 can use NETFILE for the portion of the year they were Canadian residents.

Exception: If you were a non-resident for the entire 2025 tax year, you cannot use NETFILE and must file a paper non-resident return (T1 — Non-Resident Return).

First-Time Filers

First-time filers can use NETFILE — you just will not have a NETFILE access code (the 8-character code from your prior Notice of Assessment). When filing for the first time:

Choose NETFILE-certified software
When asked for your NETFILE access code, leave it blank or select “I’m filing for the first time”
The software will authenticate you using your SIN, date of birth, and postal code
Some first-time filers may see a message asking them to verify identity with the CRA before proceeding

If you are under 19 or have never filed before and the software cannot authenticate you, the CRA may ask you to file a paper return for your first year to establish your tax record.

The NETFILE Access Code

Your NETFILE access code is an 8-character alphanumeric code printed on the right side of your Notice of Assessment from the previous year. It is unique to you and used to verify your identity when filing.

Where to find it: Paper copy of your Notice of Assessment, or in CRA My Account under “Tax returns” — the access code is displayed alongside your most recent assessment
If you lost it: Log in to CRA My Account to retrieve it, or call the CRA individual enquiries line at 1-800-959-8281
First-time filers: No access code — authenticate by SIN, date of birth, and postal code instead

What Tax Years Can You File via NETFILE in 2026?

In the 2026 filing season, NETFILE accepts returns for:

Tax Year	NETFILE Available
2025	✅ Yes
2024	✅ Yes
2023	✅ Yes
2022	✅ Yes
2021 and earlier	❌ No — must file by paper or use a tax centre

If you need to file or correct a return for 2021 or earlier, mail your return to your tax centre or request an adjustment using Form T1ADJ.

NETFILE Service Window 2026

Event	Date
NETFILE 2026 opens	February 24, 2026
Filing deadline (employment income)	April 30, 2026
Filing deadline (self-employed)	June 15, 2026
Balance owing deadline (self-employed)	April 30, 2026
NETFILE 2026 closes	January 26, 2027

After the NETFILE service closes: You can still file a late return by paper or wait for the next NETFILE season. Interest and penalties accrue on any balance owing, but filing late is always better than not filing.

NETFILE vs EFILE: What’s the Difference?

	NETFILE	EFILE
Used by	Individual taxpayers filing their own return	Tax professionals filing on behalf of clients
Software	Consumer-grade certified software	Professional tax software
Authorization required	Your own SIN + access code	Tax preparer’s EFILE number
Who files	You	Your accountant or tax preparer

If you hire a tax preparer, they use EFILE — not NETFILE. Both submit returns electronically to the same CRA system.

Certified NETFILE Software 2026

The CRA certifies new software each year before the filing season opens. Popular certified options for 2026:

Software	Free Option	Notes
Wealthsimple Tax	✅ Always free	Clean interface, CRA Auto-fill
TurboTax Canada	✅ Free (simple returns)	Step-by-step guidance
H&R Block Online	✅ Free (basic)	In-person filing also available
TaxTron	✅ Always free	Straightforward, no upsells
UFile	❌ ~$19.95	Good for complex returns
Studio Tax	✅ Free (desktop)	Works offline

All certified software is tested by the CRA for accuracy and security. Avoid software not on the CRA’s certified list.

How to File Your Taxes on CRA My Account 2026 — complete step-by-step filing guide
CRA My Account and NETFILE Guide — registering and managing your CRA account
T4 Tax Slip Guide — how to read your T4 before filing
CRA Notice of Assessment Guide — what happens after you file
Canadian Income Tax Brackets 2026 — federal and provincial tax rates

Written by WealthVieu

WealthVieu researches and writes data-driven personal finance guides using primary sources including the IRS, Bureau of Labor Statistics, Federal Reserve, and Census Bureau.

The content on Wealthvieu is for informational purposes only and should not be considered financial, tax, or investment advice. Consult a qualified professional before making financial decisions. Full disclaimer · Editorial policy