The Canada Revenue Agency (CRA) is introducing a new security measure for electronically filed tax returns. Starting with the tax-filing season beginning on February 22, 2027, individuals, authorized representatives and tax preparers will have the option to authenticate themselves through their CRA account before filing online.
The new process will apply to 2026 income tax and benefit returns filed in 2026filed in 2027. For this filing season, authentication will remain optionalalthough the CRA encourages users to complete the step to provide an additional layer of protection against unauthorized or fraudulent filings.
How it will work for individuals
Individuals filing their tax returns through NETFILE will be able to choose to authenticate themselves by signing in to their CRA account before submitting the return.
The authentication process allows the CRA to verify that the person submitting or adjusting the return is the taxpayer or is authorized to act on behalf of another individual.
Once authenticated, the return can be submitted through NETFILE.
What about first-time tax filers?
Individuals filing a Canadian tax return for the first time generally will not yet have access to a CRA account because they have no previous filing history. As a result, they will not be able to use the new authentication option.
However, they will still be able to file their return using NETFILE.
Important change for tax preparers and EFILE users
The new security measure also applies to EFILE users.
When filing a 2026 income tax and benefit return, an EFILE user will be able to sign in to their own CRA account before submitting the return.
Importantly, this authentication verifies the identity of the individual initiating the EFILE transactionIt does not, by itself, require that person to be an authorized representative of the taxpayer whose return is being filed.
Once authentication has been successfully completed, EFILE users can continue submitting returns without authenticating again while the same session remains active. Authentication will be required again after the session ends.
Why is the CRA introducing the new authentication step?
According to the CRA, the objective is to strengthen the protection of taxpayers’ personal and financial information and help prevent:
- unauthorized tax filings;
- fraudulent use of taxpayer identities;
- fraudulent tax returns and related claims.
Electronic filing already represents the overwhelming majority of Canadian tax returns. As of September 27, 2026, approximately94% of the returns received by the CRA during the 2026 filing season had been filed electronically.
What taxpayers should do before the 2027 tax season
The CRA recommends that taxpayers make sure their CRA accounts are accessible before the next filing season.
Taxpayers should verify that:
- they can successfully sign in to their CRA account;
- the account is not locked or restricted;
- their personal information is up to date; their multi-factor authentication options are current;
- a backup MFA method is available.
Anyone whose CRA account is locked, restricted or otherwise inaccessible should resolve the issue before filing their tax return.
What this means for the 2027 tax-filing season
For 2026 tax returns, the new authentication process will remain optional.
However, the measure signals a broader shift toward stronger identity verification in Canada’s digital tax system.
For both taxpayers and tax professionals, ensuring that CRA account access is working properly before the filing season begins in February 2027 could help prevent delays and filing problems.
Primary source: Canada Revenue Agency, September 22, 2026.