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<h3>NETFILE Terms and Conditions and Privacy Notice</h3>
<br><b>Terms and conditions</b>
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To NETFILE your T1 return, you must agree to the following terms and conditions:
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    I have verified the restrictions on the Restrictions page on the NETFILE website to make sure I am eligible to file my tax return electronically.<br><br>
    I may only file a tax return in my name.<br><br>
    I may only file an original, eligible, 2014, 2015, 2016 and 2017 personal income tax and benefit return through NETFILE.
    I will not attempt to disrupt the NETFILE service by transmitting files other than my own eligible tax return. If I do, the Canada Revenue Agency will deny me access to electronic services.<br><br>
    If I am not a first time filer, I understand and agree that I cannot change my name, address, or direct deposit information on the return. This personal information is not transmitted with my return when I use NETFILE. My Notice of Assessment and refund will be sent to the address on file with the Canada Revenue Agency not to the address I entered using the software to prepare my tax return.<br><br>
    I certify that the return I will transmit to the Canada Revenue Agency is correct, complete, and that it reports my income from all sources, and that I have not changed my name, address, date of birth, or direct deposit information on the return. This personal information is not transmitted with my return when I use NETFILE. My Notice of Assessment will be sent to the address on file with the Canada Revenue Agency and not to the address I entered using the software to prepare my tax return. If the Canada Revenue Agency has my direct deposit information, my refund will be deposited in my account and will not be sent to the mailing address on file with the Canada Revenue Agency.<br><br>
    If I am a first time filer, I certify that the return I will transmit to the Canada Revenue Agency will be correct, complete, and that will report my income from all sources, and that my address on the return is correct. If the Canada Revenue Agency determines that I am not a first time filer, the Notice of Assessment and refund will be sent to the address and direct deposit information on file with the Canada Revenue Agency and not to the address and direct deposit information entered using the software to prepare my tax return.<br><br>
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<h3>Legal Obligations</h3>
<br><b>Payment Information</b>
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    No action is required on my behalf if I am either expecting a refund, have no balance due, or do not want my payment reflected on my Notice of Assessment.<br><br>
    I may file my return early and make a post-dated payment. Most Canadian income tax and benefit returns for 2016 are due on April 30, 2017. When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, we consider your payment to be paid on time and your return to be filed on time if the CRA successfully receives your electronic transmission or a paper return is postmarked on the next business day.<br><br>
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<h3>Privacy Notice</h3>
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Personal information is collected under the authority of section 150 of the Income Tax Act and is used to assess and process individual income tax returns and payments for all provinces and territories (except Québec). Information may also be used for follow-up, audit, compliance, and evaluation purposes and may be shared, in accordance with the Income Tax Act and under existing information-sharing agreements, with other federal institutions and provincial governments. Failure to provide all or parts of the requested personal information may result in penalties incurred and other non-filer actions.
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Information is described in Personal Information Bank (PIB) Individual Income Tax Return, CRA PPU 005, the description of which can be found in the CRA Chapter of the Info Source publication at the following site: www.infosource.gc.ca. Personal information is protected under the Privacy Act and individuals have a right of access to and correction of their personal information. Further details concerning requests for personal information can be found in the Forward section of the Info Source publication.
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