# NETFILE error code 15: the pre-bankruptcy flag and your statements

Source: https://taxsoftwaredesk.com/netfile-errors/netfile-error-code-15
Publisher: Tax Software Desk (taxsoftwaredesk.com), independent editorial site
Topic: NETFILE Error Codes
Last updated: 2026-09-19

> NETFILE error code 15 means your return is marked as a pre-bankruptcy return but still includes selected financial data statements, such as a rental or business statement, which the CRA says must not be sent with a pre-bankruptcy return. If you never went bankrupt, clear the bankruptcy answer and resend. If the flag is correct, the statements have to come off or the return goes on paper.

## Key facts

- Code 15 applies to: Tax years 2018 to 2025 (CRA RC4018)
- Trigger: Pre-bankruptcy flag plus selected financial data (SFD) statements
- Pre-bankruptcy period: January 1 to the day before the bankruptcy date
- Who files the pre-bankruptcy return: The trustee
- Related codes: 35 (no bankruptcy date on file), 94 (SFD record count)

## What does NETFILE error code 15 mean?

NETFILE error code 15 is the CRA's signal that two parts of your return contradict each other: the return says it is a pre-bankruptcy return, yet it also carries selected financial data statements. The CRA's Electronic Filers Manual (RC4018, Chapter 2) lists error 15 for tax years 2018 to 2025 and says those statements should not be transmitted with a pre-bankruptcy return.

Selected financial data (SFD) is the CRA's name for the detailed statements that sit behind certain income and claims. They are records your software builds from forms such as the rental statement or the business statement, and they travel with the return when it is filed electronically.

> **Independent site:** Tax Software Desk is independent and is not affiliated with Intuit, H&R Block, TaxAct, FreeTaxUSA, TaxSlayer, Block Inc. (Cash App Taxes), Wealthsimple, UFile or any other software company. The meaning of code 15 here comes from the CRA's published error list.

## What is a pre-bankruptcy return?

A pre-bankruptcy return covers income from January 1 up to the day before the date of bankruptcy, and the CRA says the trustee files it. The rest of that year, from the bankruptcy date to December 31, goes on a separate post-bankruptcy return, which is your responsibility if the trustee does not file it for you.

That split explains most code 15 errors on self-prepared returns. If you are filing your own return for the year you went bankrupt, you are normally preparing the post-bankruptcy return, not the pre-bankruptcy one. Answering yes to a pre-bankruptcy question in your software marks the return as the trustee's return, and the CRA's system then applies the stricter rules for that return type.

### Worked example

Suppose someone made an assignment in bankruptcy on July 10, 2025. The trustee's pre-bankruptcy return covers January 1 to July 9, 2025. The person's own post-bankruptcy return covers July 10 to December 31, 2025. If that person reports rental income from August on their own return but ticks the pre-bankruptcy box, the rental statement (an SFD record) plus the pre-bankruptcy flag produces code 15.

## Which statements count as selected financial data?

The CRA's Electronic Filers Manual (RC4018, Chapter 1) defines the SFD record types. If your return includes any of the forms below and is also marked pre-bankruptcy, expect code 15.

| SFD type | Form or program |
| --- | --- |
| 01 | T776, Statement of Real Estate Rentals |
| 02 and 03 | T2125, business and commission income, or professional income |
| 04 | T2121, fishing activities |
| 05 | T2042, farming activities |
| 06 and 09 | AgriStability and AgriInvest information |
| 07 | T777, employment expenses |
| 08 | TL2, meals and lodging |
| 11 and 12 | T2091(IND) and T1255, principal residence designation |

SFD record types in RC4018 Chapter 1

## How do I fix NETFILE error 15?

Start by deciding whether the pre-bankruptcy flag is right. The fix is short when it is wrong and more involved when it is right.

### If you did not go bankrupt, or this is your post-bankruptcy return

1. Open the identification or personal information section of your return.
2. Find the question about bankruptcy or the return type for the bankruptcy year and change it so the return is not marked pre-bankruptcy.
3. Check any bankruptcy date field that was filled in and clear it if it does not apply.
4. Run the software's review, then resend with NETFILE and keep the confirmation number.

### If this really is a pre-bankruptcy return

The CRA's instruction is to delete the selected financial data statements before sending. In consumer software, those statements are usually generated from the same form that carries the income, so removing the statement can also remove the income it supports. Do not delete income to get a return accepted. Because the trustee files the pre-bankruptcy return, pass the question to the trustee, or mail the return on paper where the statements can be included.

## NETFILE error 15 in UFile and other products

People who see ufile rejected result 15, or a CRA result code 15 in another program, are looking at the same CRA check. Certified products pass along the number the CRA returns, so the meaning comes from the CRA's list, not from the software. What differs is where each product places the bankruptcy question, which is usually in the identification or personal information interview.

For UFile-specific screens and messages, see our pages on UFile NETFILE errors and [UFile error codes](https://taxsoftwaredesk.com/canadian-software/ufile-error-codes). For other numbers, the full [NETFILE error codes list](https://taxsoftwaredesk.com/netfile-errors) shows which source defines each one.

## Related codes: 35 and 94

Two other CRA codes involve the same flag or the same statements, and they sometimes appear right after you fix code 15.

- **Error 35:** the return is marked pre-bankruptcy, but the CRA has no bankruptcy date on file. The CRA's instruction is to submit Form DC905. For a self-prepared return, this again usually means the flag was set by mistake.
- **Error 94:** the number of SFD records the return says it is sending does not match the number the CRA received. If your entries are correct, the CRA says to file on paper.

Identity problems are a different family of errors. If the return clears code 15 and then fails on an access code or personal details, see NETFILE error code 21 or NETFILE error code 31.

## When should you paper file instead?

Paper filing is the answer when the return is correct as it stands and cannot be sent electronically. The CRA says that if you cannot use NETFILE, you can print your return and mail it.

- A genuine pre-bankruptcy return that needs its rental, business or farming statements.
- A pre-bankruptcy return with an immigration or emigration date, or one involving section 116 or section 250, which RC4018 Chapter 1 says requires a paper return.
- A return with more than 12 SFD records, or more than 80 lines in the free-format area of SFD types 01 to 08, which RC4018 treats as not eligible for EFILE.

Mail only one version. If any attempt produced a NETFILE confirmation number, the CRA already has that return.

## Step by step

1. **Check the bankruptcy answer.** Open the identification section and see whether the return is marked pre-bankruptcy.
2. **Clear a wrong flag.** If you did not go bankrupt, or this is your post-bankruptcy return, change the answer and clear any bankruptcy date.
3. **Handle a genuine pre-bankruptcy return.** Do not delete income; refer the return to the trustee or file on paper so the statements can be included.
4. **Review and resend.** Run the software review, resend with NETFILE and save the confirmation number.

## Common questions

### Is a pre-bankruptcy return the same as my return for the year I went bankrupt?

No. The bankruptcy year is split in two. The trustee's pre-bankruptcy return covers January 1 to the day before bankruptcy; the post-bankruptcy return covers the bankruptcy date to December 31.

### Will removing the statements delete my business or rental income?

It can, because the software builds the statement from the same form that holds the income. Never remove income to clear code 15; clear a wrong flag instead, or file on paper.

### What does 2018-2025 mean next to error 15 in the CRA list?

It is the range of tax years the error message applies to. Code 15 has the same meaning for every return from 2018 to 2025.

### Can I still fix error 15 and NETFILE my 2025 return?

Yes, while NETFILE is open. For the 2026 season it runs until January 29, 2027.

### Why did my return get code 15 when I never went bankrupt?

A bankruptcy answer or date was saved somewhere in the identification section, often from a quick click or a carried-forward file. Clearing it removes the pre-bankruptcy flag.

## Sources

- [RC4018 Chapter 2, EFILE error messages for 2018 to 2025](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4018/chapter-2.html)
- [RC4018 Chapter 1, Electronic records preparation](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4018/chapter-1.html)
- [Doing your taxes when filing for bankruptcy](https://www.canada.ca/en/revenue-agency/services/tax/individuals/information-on-bankruptcy.html)
- [Sending a tax return with certified software](https://www.canada.ca/en/services/taxes/income-tax/personal-income-tax/how-file/tax-software/send-return.html)