Yes. This service is available to all taxpayers. However, your return will take a longer time to process and you will need to drop off a ‘Declaration Form’.  However, if you log in to e-Tax, you can prepare and submit your return immediately, without having to print and drop off the ‘Declaration Form’.  If you use the ‘Non-logged in’ option your return will be processed within (2) business days after dropping off the signed 'Declaration Form'.