Canada Revenue Agency
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You cannot use EFILE web service to file an amended return or a return for any tax year except 2012, 2013, 2014 and 2015. In addition, you cannot file a return electronically in any of the following situations:

  1. The taxpayer is a deemed resident (not subject to provincial or territorial tax).

  2. The taxpayer died prior to the current tax year. Early filed and Elective deceased returns also remain as exclusions.

  3. The taxpayer's social insurance number begins with a zero (0). Only newcomers to Canada with a SIN starting with a zero (0) are eligible to use EFILE.

  4. The taxpayer is coded bankrupt according to Canada Revenue Agency's records and is filing an in-bankruptcy or post-bankruptcy return. Only pre-bankruptcy returns that are not early-filed are accepted through EFILE.

  5. The taxpayer is an emigrant or a non-resident.This excludes the following income and tax forms: Schedule A, Schedule B, Schedule C, income from NR4 slips, T4A-NR slips, NR-OAS and NR-CPP slips, Section 116 income, Section 216 income and Section 217 income, taxable capital gains from disposing of Canadian property if received as a non-resident and OASRI.

  6. The taxpayer's address is outside Canada.

  7. The taxpayer is subject to provincial/territorial income tax in more than one jurisdiction.

  8. The taxpayer is reporting:
    • 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 6 SFD records;
    • an Ontario, Saskatchewan, British Columbia, or Yukon qualifying environmental (mining reclamation) trust tax credit);
    • a statement of qualifying retroactive lump-sum payment (T1198); or,
    • a Nova Scotia research and development tax credit recapture.

  9. The taxpayer is electing to defer tax on a distribution of spin-off shares by foreign corporations.

  10. The taxpayer is claiming:
    • less than the maximum federal foreign tax credit;
    • foreign taxes paid to more than three countries;
    • business foreign taxes paid to more than three countries;
    • a deduction for scientific research and experimental development expenses;
    • an Alberta stock savings plan tax credit (T89).

  11. The taxpayer is reporting farming income with the AgriStability and AgriInvest programs application, which involves:
    • farming income from a partnership reported on a T5013 slip or a partnership that includes a corporate partner;
    • a Canadian Indian reporting self-employed income that is "tax-exempt income”;
    • more than 50 occurrences for either crop and livestock inventory (SFD type 9 only).

  12. The taxpayer is filing Form RC199 - Voluntary Disclosures Program (VDP) Taxpayer Agreement or the taxpayer is making a request to the Voluntary Disclosures Program.