According to Canada Revenue Agency (CRA) the error code 32 means:

There is a social insurance number (SIN) on line 55295 on the Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, and one of the following situations applies to your return:

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

What to do:

1. Go to Menu on the left side of the screen and click My info ➡️  Jess's personal information
2. Check if your sin number or if there are other person is correct.
3. Click continue

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