Overview

ReFILE is an online service that lets EFILE service providers send online adjustment requests for income tax and benefit returns with EFILE software.

To use ReFILE, you must have filed the income tax and benefit return for your client electronically.

You can use ReFILE to send adjustment requests for 2024, 2023, 2022, and 2021 returns. If you have questions about the functionality available in your software package, contact your software provider.

What are the benefits of ReFILE

• Quick – You will know how much tax your client may owe or your client may get their refund sooner than if you make the adjustment request on paper
• Cost-efficient – There are no postage costs and you use less paper
• Environmentally friendly – You send adjustments online instead of on paper
• Simple – You can use the software you like

You can use ReFILE if:

• you are an EFILE service provider in good standing with the CRA (you were approved to use EFILE, or your EFILE privileges have not been suspended or revoked. For more information, go to EFILE for electronic filers.)
• you use certified EFILE software with ReFILE
• your client first filed their return online
• you are not discounting on the ReFILE submission

New for ReFILE for EFILE service providers

EFILE service providers can now request changes for factual resident returns starting with the 2024 tax year and returning residents to Canada and immigrants starting with the 2023 tax year. This option is not available for NETFILE users.

You cannot use ReFILE to:

• change a return that has not been assessed
• change a bankruptcy return
• change a return for the year before the year of bankruptcy
• change a return for an international or non-resident taxpayer, including deemed residents of Canada and individuals who left Canada during the year (see the above exceptions for EFILE service providers)
• change a return where you have to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, for income from a business that has a permanent establishment outside your province or territory of residence
• make an initial change to a return that the CRA assessed under subsection 152(7) of the Income Tax Act
• make or revise an election (for example, using Form T2057, Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation)

For any of these situations, make your request by mail.

Also, you cannot use ReFILE to apply for the:

• Canada child benefit
• disability tax credit
• goods and services tax / harmonized sales tax credit

For more information about benefits you can apply for, go to Tax credits and benefits for individuals.

After you request online changes to your return, keep all your receipts and supporting documents in case we ask to see them. Provide supporting documents only when the CRA asks for them, and send them using the method requested in the CRA’s letter.

No changes to personal information

You cannot use ReFILE to make changes to personal information on page 1 of an income tax and benefit return. Your client can use My Account to make changes to the following information:

• marital status
• address
• direct deposit details
• email address

More information

For more information, contact your EFILE helpdesk.