As per the Canada Revenue Agency(CRA) NetFile Restrictions. Error code 31 is: The identification information given by Service Canada when your social insurance number was created does not match the information provided to the Canada Revenue Agency. Please double-check that the spelling of your name is correct.
It is possible to NetFile if you have previously registered a My CRA account, which means that CRA already has your information.
When you fill out your personal information in your profile, it will question if this is your first time submitting a Canadian income tax return with the CRA, and you must answer "YES." This will then prompt you to print and mail your return when you walk through the review of your portion.
If this is your first time filing, you will have to print & mail your return.
If you are using TurboTax Online, select File > Filing Hub* from the left side menu. Then click on "Print & Mail your return(s)" to go to a page where you can download a special version of your return to print off and mail.
*If you don’t see the Filing Hub option under File, then select CRA Online Mail and continue forward from there to get to the Filing Hub.
This Canada Revenue Agency (CRA) webpage has a list of where you can mail your return: Where to mail your paper T1 return
For more information please see our TurboTax FAQ Why do I get an error when I try to submit my return using NETFILE?
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I have 3 daughters, all submitting for the first time this year and only 1 is generating Error 31. That suggests that the need to "paper file" the first tax return is not accurate as 2 submitted by netfile with no issue.
@dongauthier You will have to contact the CRA and double check that the information they have on file for your daughter is the same as what you are entering. They may still request that you mail in the return.
If you are in Canada or the United States, you can call the CRA at 1-800-959-8281. If you are elsewhere, you can call 613-940-8495. This page has more ways to contact the CRA: Contact the Canada Revenue Agency