Your legal obligations

To file your tax return using the NETFILE service, you must agree to the following terms and conditions:

• You can only file your own tax return. You cannot file a tax return for another person.
  
  
• You can only file your original 2005 tax return. You cannot use NETFILE to file an amended return, a return for a previous year, or any other excluded return (see Restrictions for more information).
  
  
• You have to agree with the declaration on the NETFILE transmission Web page.
  
  
• You must not try to disrupt this service by attempting to upload files other than your tax return. If you do, we will deny you future access to our electronic services.
  
  
• You should not mail-in any receipts or information slips when filing electronically. If the CRA needs verification of your information, we will send you a letter with our request explaining what paperwork we need. You must keep your information slips, receipts, and records for your tax return for six years.
  
  

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Confidentiality and security

We will provide security at our site. We use sophisticated security techniques to protect the NETFILE site. You are responsible for ensuring that your computer is secure.

You'll need to give us three pieces of identification to access the confidential areas and services. These three pieces of identification create your electronic signature. Make sure that you keep each piece of your identification confidential so that your electronic signature cannot be used by others.

You have to use approved security protocols to access the site. Although some sites will allow you access with 40-bit encryption, we limit access to browsers supporting 128-bit encryption. You can get more information about browser security levels on our Your browser Web page.

After you complete a secure transaction, you should clear the browser cache or shut down and restart your browser. Information stored in the browser cache isn't encrypted, so clearing it helps to ensure that your data can't be compromised by others.

To learn more about security and 128-bit encryption requirements, visit our Security Web page.

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Non-responsibility

We are not responsible in any manner for direct, indirect, special, or consequential damages, caused in any way, that result from using this Web site.

Applicable agreements

Our electronic services are subject to the terms and conditions of the relevant program application.

Use of information

The information contained on this Web site and its pages is not intended to provide specific technical, legal, accounting, financial, or tax advice for any individual and you should not rely on it in that regard.

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Accuracy and changes

We try to make sure the information we provide on this Web site is accurate.

Information provided by the CRA is believed to be accurate when placed on the Web site. However, its accuracy and completeness is not guaranteed. Therefore, the CRA assumes no responsibility for the use of information available on this Web site. In addition, changes may be made without notice at any time to the information on this Web site.

Software back-up

If you choose to access any software through links from this Web site, you should take reasonable and appropriate precautions to scan for computer viruses and to ensure the compatibility of the software with your computer system. You should also ensure that you have a complete and current back-up of the information contained on your computer system before installing any software.

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Hyperlinks are not endorsements

Links to other Web sites or references on this Web site to products, services, or publications other than those of the CRA do not imply our endorsement or approval of such Web sites, products, services, or publications.

Some documents or graphic elements on this Web site may be subject to the copyright of another source. Please note that some restrictions on the reproduction of such documents or graphic elements may apply.

Netscape is a registered trademark and Netscape Navigator is a trademark of the Netscape Communications Corporation.

Windows, Windows 95, and Microsoft Internet Explorer are registered trademarks of the Microsoft Corporation.