Это да, но вот про тот же netfile пишут www.canada.ca/en/revenue-agency/services/e-services/e-services-individuals/netfile-overview.html While this Access code is not mandatory, if you do not enter your Access code, you will not be able to use any information from your 2021 tax return when confirming your identity with the Canada Revenue Agency. You will have to rely on other information for authentication purposes. This code does not apply to you if you are filing your tax return for the first time.