Small business Unincorporated small businesses wishing to use Netfile may qualify but need to check the CCRA's Netfile restrictions page for more details. This is the first year that Netfile is widely available to the public, so if you don't want to deal with the bureacracy of trying to find out if you do or don't qualify then you may want to wait a year. Exceptions You cannot use Netfile if you live abroad. This is a real shame, as arguably the people who stand to benefit the most would be those who outside Canada and have some form of Internet access. In addition, you cannot use Netfile to report a change of address - CCRA offers a separate Web site to report address changes.
Separate procedures exist for a name change, or for direct deposit requests or changes.
Also, Netfile cannot be used for an amended return or for a return for any year except the 2000 tax year Joint returns are another minor irritant. Spouses must file their own returns, using their personal WAC codes. For those filing in Quebec, the Ministere du Revenu du Quebec offers Impotnet, a program similar to Netfile. Details for the 2000 taxation year should be posted in mid-February. However, as with paper filing, you should keep all the relevant documents for six years in case the CCRA decides to ask for them later.