As per CRA you can't NetFile your return: There are certain types of tax returns that can’t be sent to the Canada Revenue Agency (CRA) electronically:
- a return for any taxation year other than 2017, 2018, 2019, 2020 or 2021
- a tax return for another person (for example, if a taxpayer prepared a spousal/family return, each taxpayer must send his or her return separately)
You can’t use NETFILE to file your tax return if:
- you went bankrupt in 2021 or 2022 (does not include a proposal for bankruptcy)
- you are a non-resident of Canada
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