According to TurboTax FAQ, as per the Canada Revenue Agency(CRA) NetFile Restrictions. Error code 31 is : The information sent to the Canada Revenue Agency doesn't match the identification information currently on record, which was provided by Service Canada when your social insurance number was issued. Please double check how your name was entered so that it matches.
If you have already created a My CRA Account- it would mean that CRA has your information already- Then it would be possible to NetFile.
When you do enter your personal information in your profile it will ask if it is your first time filing a Canadian income tax return to CRA and you need to say "YES" this will then come up when you are going through the review your section- and it will advise you to print and mail your return.
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