Error code 32 is a social insurance number (SIN) 

1. The dependant’s SIN is not valid.
2. The dependant’s SIN and your client’s or their spouse’s or common-law partner’s SIN are the same.

If they are saying that you have filed a return previously and you haven't, please reach out to the CRA at  1-800-959-8281 so that they can advise you what to do.

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