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If you have a friend in Canada who will forward your mail to your, then yes, you can use their address. But if it's not the same as the address the CRA currently has on file for you, you'll need to contact them before you can NETFILE. You can update your info through the CRA’s My Account service or by calling them at 1-800-959-8281.

 

FYI: If you are a non-resident, or a deemed resident you still won't be able to NETFILE your tax return. This CRA page has more info on who is eligible and not eligible to NETFILE: https://www.canada.ca/en/revenue-agency/services/e-services/e-services-individuals/netfile-overview/...

 

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