First-time individual taxpayers in Canada cannot file their T1 personal income tax return electronically using CRA's EFILE service. The CRA requires an initial paper filing to verify the taxpayer's identity before allowing electronic access in future
No, an individual taxpayer filing a T1 personal income tax return for the first time in Canada cannot use the CRA's EFILE service.
The Canada Revenue Agency requires first-time filers to submit their return by mail so they can validate the taxpayer’s identity before granting access to electronic services. This restriction applies to both EFILE (used by tax professionals) and NETFILE (used by individuals).
Once the CRA has processed the initial paper return, the taxpayer will typically be eligible to use EFILE or NETFILE in subsequent tax years.