You can see the complete list of restrictions on the NETFILE eligibility page on the Canada Revenue Agency's (CRA’s) website.
If you have changed your name, you need to let the Canada Revenue Agency (CRA) know as soon as possible to ensure that your tax files reflect your new name accurately. The CRA does not accept changes of name by email or online, not even in the My Account platform.
If you are only changing your first name or last name, you need to call 1-800-959-8281 to advise the CRA of your name change. (You will likely be asked to provide figures from certain line numbers of your tax return for verification purposes)
You can also change your name by mail or fax. You must provide documentation if you have already changed your name. Write a letter with the following:
Send your letter by mail or fax to your tax centre. See this link to find your tax centre.
For more information, please TurboTax article: Advising the Canada Revenue Agency of a Name Change
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