Accounts can also be used to log in to the CRA website.
"we're not responsible if we get hacked and lose all of your CRA related data to some random hacker... that's your fault"
SMS is not secure for this purpose since there are many attacks which allow you to sniff SMS messages.
"we're not responsible if we get hacked and lose all of your CRA related data to some random hacker... that's your fault"