What to check before the 2027 tax season begins
The Canada Revenue Agency is encouraging taxpayers to register for a CRA account or confirm that they can sign in before tax season. The reminder, issued October 29, 2026, comes ahead of a new optional online-filing authentication step scheduled to begin when the upcoming tax season starts on February 22, 2027.
A CRA account will be useful for people who want to use the optional authentication step or account-dependent services. However, it is not a universal requirement for filing a 2026 income tax and benefit return.
What is scheduled to happen on February 22, 2027?
The CRA plans to introduce an optional CRA-account authentication step for online filing when the tax season begins on February 22, 2027. As of October 30, 2026, this future process is not yet operational.
The CRA says authentication adds security and helps prevent unauthorized or fraudulent filings. The process differs depending on whether a return is submitted through NETFILE or EFILE:
- NETFILE: The individual or an authorized representative can choose to authenticate by signing in to a CRA account.
- EFILE: The tax preparer, volunteer or other EFILE user initiating the transaction can choose to authenticate by signing in to their own CRA account. This verifies the identity of the person initiating the filing transaction. That person does not have to be the taxpayer’s authorized representative.
This authentication choice is optional for 2026 returns. It is an administrative process announced by the CRA, not a universal legal requirement to have an account before filing.
What about first-time filers?
First-time filers without previous filing history cannot use CRA-account authentication. Registering for a CRA account requires a person to have filed a Canadian tax return and received a notice of assessment from the CRA.
That does not prevent a first-time filer from using NETFILE. An authorized representative can also file for a first-time filer and choose to authenticate themselves.
Other filing methods identified by the CRA include paper returns, tax software, a professional tax preparer, SimpleFile for eligible individuals and a free tax clinic for eligible individuals.
Which services require a CRA account?
Although a CRA account is not required in every filing situation, it is required for certain services.
Auto-fill My Return
You must be registered for and able to access a CRA account to use Auto-fill My Return. This service provides information that the CRA has on file for use in preparing a return.
Auto-fill does not remove the taxpayer’s responsibility for the return. The taxpayer must still make sure the return is true, accurate and complete, including adding any information that is missing from the CRA’s records.
Pre-filled return service
The CRA says it will begin inviting one million eligible individuals to use a pre-filled return in March 2027. Access will be provided through a CRA account.
This is an invitation-based service, and the supplied official information does not define the full eligibility criteria. Taxpayers should not assume that everyone will receive a pre-filled return. The CRA also says that, by 2029, 5.5 million individuals will receive invitations to file their 2028 taxes using a pre-filled return.
Optional online-filing authentication
A CRA account is also necessary if an individual, representative or EFILE user wants to choose the new account-based authentication option. People who do not choose it can still file using an available method that applies to their circumstances.
How CRA account identity verification works
During registration, users can verify their identity through the CRA’s document verification service or request a CRA security code.
To use document verification, a person must:
- Be at least 16 years old;
- Have an accepted government-issued photo identification document; and
- Have a mobile device with a working camera.
Accepted documents listed by the CRA include a Canadian driver’s licence, Canadian permanent resident card, provincial or territorial photo ID card, Canadian passport, Australian passport, British passport, New Zealand passport and a qualifying Secure Certificate of Indian Status. Only Secure Certificates of Indian Status issued as of February 2019 are accepted because they have the required machine-readable zone.
The document verification service does not accept provincial health cards, expired or damaged documents, photocopies, documents reported lost or stolen, or photographs that are not taken in real time.
People who cannot use document verification can request a CRA security code mailed to the address the agency has on file. The CRA says it will mail the requested code within 10 business days.
Before identity verification is completed, limited account access may be available. This can include viewing return status, deduction limits, contribution room and notices of assessment or reassessment.
Do You Need to Do Anything?
If you intend to use account authentication, Auto-fill My Return or an invited pre-filled return, the CRA recommends registering in advance or confirming that you can sign in. Existing users whose accounts are locked, restricted or otherwise inaccessible can also address those issues before filing season.
The CRA additionally recommends:
- Adding a backup multi-factor authentication method;
- Updating personal information;
- Using a strong, unique password;
- Monitoring the account; and
- Remaining alert to scams.
These are CRA recommendations, not mandatory filing requirements. The October 29 reminder does not establish a deadline for creating or restoring an account. It also does not establish a penalty, guaranteed delay or automatic rejection for taxpayers who do not have an account.
Bottom Line
A CRA account is not universally required to file a 2026 tax return. The new account-based authentication option is scheduled to begin with the tax season starting February 22, 2027, but choosing it will be optional for 2026 returns.
An account is required for the optional authentication choice, Auto-fill My Return and the invitation-based pre-filled return service. Taxpayers who want to use these services can check their account access before filing season, while first-time filers without account access can still use NETFILE.
Official Government Sources
- CRA reminder to prepare account access before tax season
- CRA information about optional online-filing authentication
- CRA identity verification requirements
- Government of Canada filing methods and pre-filled return information
- CRA Auto-fill My Return information
This article provides general information based on official Canadian government sources. Government programs, amounts, eligibility rules and deadlines can change. Check the official sources linked above for information specific to your situation.