[matbilodeau]

I follow you train of thought and I'm wondering where the loophole would be. I mean if you file on paper you don't use the My Account service. How would the agreement acceptance occur ? Maybe the TOS could be interpreted as "being the holder of a canadian SIN, CRA gives you access to My Account".

In return for the Canada Revenue Agency (CRA) giving you access to My Account, you agree to abide by the following terms and conditions of use for this and all future uses of My Account:

https://www.canada.ca/en/revenue-agency/services/e-services/...

[emptybits]

Ha brutal. Yes, the CRA has effectively given access to My Account to all SIN holders so the burden is on us all to know about these T&C! Lolsigh.