Generally the CRA will only email a notice that there is a new message waiting for you on their site; you have to log in to their site to access the message. As far as security practices go, I won't complain about that.
Yeah, thats why I had email in quotes. Could have been more clear I guess. Still a problem that you need to accept their TOS to see if they decided you owe money.
No, you don't have to have any electronic account with the CRA, you can file by paper, and they write you back by paper, and you can pay by cheque, or get your refund by cheque.
