Language selection

Government of Canada / Gouvernement du Canada

Search

EFILE news and program updates

Effective July 15, 2025, the Authorize a Representative service in EFILE will no longer be available to representatives of individual clients. Instead, representatives will need to use the Represent a Client portal to request online access to an account. Note that How to give authorization provides instructions to taxpayers regarding authorization requests.

What's new

T1 EFILE

The EFILE and ReFILE services are open for transmission from Monday, February 23, 2026 at 8:30 a.m. (Eastern Time), until Friday, January 29, 2027. You can electronically file your clients; 2018, 2019, 2020, 2021, 2022, 2023, 2024 and 2025 initial personal income tax and benefit returns using EFILE service and you can file your clients' amended T1 returns for 2022, 2023, 2024 and 2025 using ReFILE.

T3 EFILE

The T3 EFILE service is open for transmission from Monday, February 23, 2026, at 8:30 a.m. (Eastern Time), until Friday, January 29, 2027. Visit T3 EFILE Information web page for more details on the services available this year.

News and program updates

March 11, 2026 - Change my return and ReFILE

The Canada Revenue Agency (CRA) strives to continually improve its services to individuals. The Change my return and ReFILE services allow individuals and their authorized representatives to request changes to their returns online. Use these digital services to avoid processing delays.

Change my return (CMR) lets individuals make online adjustment requests for the 10 previous calendar years. Representatives can access CMR through the Represent a Client service. Once the request has been submitted through CMR, a confirmation page with a summary of the changes requested is displayed and can be printed or saved for your records.

ReFILE is an online service that lets individuals and EFILE service providers send online adjustment requests for the 2025, 2024, 2023, and 2022 returns through certified NETFILE software and EFILE software.

For more information on changing your client’s return, go to Changing a tax return - Personal income tax - Canada.ca.

March 10, 2026 - Bill C-15: What you need to know about trust reporting requirements 

The Canada Revenue Agency (CRA) has published a new tax tip, Important updates to the trust reporting requirements for the 2025 taxation year: What you need to know, to help affected taxpayers understand potential changes to their filing obligations for taxation years ending in 2025. 

On November 18, 2025, the Government of Canada tabled Bill C-15, An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025, with proposed amendments to the Income Tax Act (ITA) that relate to trust reporting.

Based on the proposed legislation, and consistent with the Explanatory Notes Relating to the Income Tax Act and Other Legislation published by the Department of Finance, the changes could affect filing obligations for certain trusts.

Here is what you need to know:

Bare trusts

The CRA does not expect bare trusts to file a T3 Trust Income Tax and Information Return (T3 return) including Beneficial Ownership Information of a Trust (Schedule 15) for taxation years ending in 2025.

However, certain bare trusts may be required to file for taxation years ending on or after December 31, 2026. This advance notice is intended to help tax professionals and trustees plan ahead for future filing obligations.

“Listed trusts”

Additional trusts are now included as listed trusts. These are trusts which, due to certain conditions, will be exempt from the requirement to:

How changes will be applied

While taxpayers can still choose to file under currently enacted legislation, the CRA confirms that it will administer the proposed changes to the trust reporting rules contained in Bill C-15. The CRA has also updated the 2025 T4013 Trust Guide and T3 return and schedules to reflect these changes. If the proposed legislative changes are not enacted, further direction will be provided at that time.

Check the CRA’s Filing a trust’s T3 return and Enhanced reporting rules for trusts and bare trusts: Frequently asked questions pages for more information on the changes affecting trust reporting.

March 5, 2026 - Electronic submission of Form T2201, Disability Tax Credit Certificate

The fully digital disability tax credit (DTC) application form is available to applicants and their legal representatives. Applicants can complete Part A of the form online via My Account. To simplify the process and save time, the applicant’s portion of the form is prepopulated with information already on file at the CRA. Once completed, they will receive a reference number to give to their medical practitioner who will use it to complete Part B of the form online.

The traditional paper form will continue to be available to those who are unable to, or prefer not to, complete the application online. Paper copies of Form T2201, Disability Tax Credit Certificate, can be sent by mail to the Sudbury, Winnipeg or Jonquière tax centre, or submitted electronically using the secure Submit Documents tool in your CRA Account portal.

A legal representative, or a representative with level 2 authorization, can upload and submit Form T2201, at any time during the year. It's fast, easy, and secure!

This option is a quick way to electronically submit documents on behalf of clients and obtain confirmation that the CRA has received the file(s).

Clients who have submitted Form T2201, Disability Tax Credit Certificate to the CRA are asked not to submit another copy by any other method as duplicate submissions could delay the approval process.

The status of a Disability Tax Credit Certificate application may be viewed by individuals and their representatives through the Progress Tracker service in My Account. They can also check CRA processing times online.

February 24, 2026 - Reminders

EFILE online service – Transmission History

You can track your transmission history, for the current filing program, on our secure EFILE web service. This service provides links to access:

Be sure to check your transmission history on a regular basis, so you can correct any errors and retransmit before the filing due dates (April 30 for most Canadians).

You can sign in to the secure site whenever it’s convenient for you!

Form T183

Be sure to check out the updates made to the Form T183, Information Return for Electronic Filing of an Individual’s income tax and benefit return.

Remember that you are required to have a completed Form T183, signed by your client, for each T1 initial and amended return you transmit, when using the EFILE or ReFILE services.

If you are also submitting a T3 Trust income tax return, please note that Form T183 TRUST, Information Return for the electronic filing of a Trust Return, must be completed and signed by the trustee, executor, liquidator or administrator prior to transmission of the return for the Trust.

February 23, 2026 - Help us improve our process of accurately recording dates of death

Dates of death on tax returns

The Canada Revenue Agency (CRA) noticed that tax preparers occasionally include a deceased person’s date of death on the living spouse’s tax return. This may result in the CRA mistakenly recording the living spouse as deceased.

This error can cause major financial and emotional consequences as it can stop all benefit payments to the living person. The benefits that can significantly impact them include the Canada child benefit (CCB), the Goods and Services Tax Credit / Harmonized sales tax credit (GST/HST), the Canada Pension Plan (CPP) and Old Age Security (OAS). Additional benefits may also be affected.

Therefore, please ensure the date of death information is included only on the tax return of the deceased individual.

Social insurance numbers (SIN) on legal documents

If you are a representative settling a deceased person’s estate, the deceased’s social insurance number (SIN) must be provided with any request or document sent to the CRA. This will help ensure there are no delays in updating the appropriate records with the date of death information.

Thank you for your cooperation.

February 23, 2026 - Additional updates required to CCA Table on Form T777

The Canada Revenue Agency has determined that further updates are required to the Capital Cost Allowance (CCA) on Form T777, Statement of Employment Expenses, in relation to the proposed reaccelerated investment incentive property (RIIP) measures introduced in Bill C-15.

Although Form T777 was finalized and posted on the Canada.ca website on January 20, 2026, a revised version is now being prepared on an urgent basis.

We recognize that the timing of these changes is extremely late, and we sincerely apologize for the inconvenience this may cause.

We ask that you refrain from filing any client returns who are claiming CCA on Form T777 until a new version of the form is released.

If a taxpayer is not claiming CCA, they may continue to use the version of Form T777 currently available in the software and online at Canada.ca.

February 19, 2026 - Auto-fill My Return

The Auto-fill My Return service will include the following updates for the 2026 tax-filing season:

For more information, go to Auto-fill My Return. 

February 19, 2026 - Reminder: As of July 15, 2025 access to an individual’s account must be requested through Represent a Client

This message explains recent improvements and changes to the Canada Revenue Agency’s (CRA) authorization service for individuals.

Improvements to the Authorization Request service in Represent a Client

The CRA has improved the Authorization Request service in Represent a Client  to make the process faster, easier, and more secure.

The Alternative process for individuals no longer includes a five-day waiting period. Representatives can now gain instant access to a client’s account when they:

Note: Authorization requests cannot be submitted on behalf of other representatives. However, administrators of GroupIDs or Business Numbers (BNs) registered in Represent a Client can continue to manage authorization requests for their group, office, or organization.

Changes to EFILE’s Authorize a Representative service for Individuals

As of July 15, 2025, the Authorize a Representative service within EFILE software is no longer available for individual clients.

All individual authorization requests must now be submitted in Represent a Client.

Note: This change does not affect business clients.

These changes help protect taxpayer information by ensuring secure access and up‑to‑date identity verification.

Please work with your clients so they have the access or documents needed for you to become their representative.

How clients can give you instant access

Your clients can authorize you instantly if they:

Note: How to give authorization provides instructions to clients regarding authorization requests.

Need to register for a CRA account?

If you or your clients don’t have a CRA Account, go to Register for a CRA account.

To get full access right away, you can use the document verification service, which lets you verify your identity without waiting for a CRA security code in the mail.

Step-by-Step guides

February 18, 2026 - Reminder for Discounters

Discounters, you must collect and provide a valid address for each client to facilitate timely refunds.

To meet the needs of the tax professional community and to prepare for the upcoming tax-filing season, stay informed of all changes to procedures and policies, by referring to the Information for discounters webpage.

Remember that you are responsible for complying with the provisions of the Tax Rebate Discounting Act.

February 13, 2026 - Forms for the 2025 tax year

Sent on behalf of the Correspondence and Reporting Division.

Need a form? We encourage you to download forms, publications, and income tax products for quick and easy self-service access.

You can download the forms or publications you need directly from our website at canada.ca/get-cra-forms. The CRA will accept these forms for processing. 

February 12, 2026 - Reminder: EFILE security enhancement

Beginning in February 2026, the CRA will implement a process that associates EFILE accounts with specific certified T1 and T3 software products. This enhancement is designed to strengthen the security of return submissions by ensuring that EFILE users submit their returns through the specific software product(s) associated with their EFILE account.

For the October 2025 renewal process for existing EFILE accounts, the CRA will automatically associate your EFILE account to your preferred software product(s) based on your historical usage. If you wish to update or change your software product preferences at any time, please contact your EFILE helpdesk. New EFILE registrants will be contacted by the EFILE helpdesk to confirm the software product(s) they will be using.

Beginning in February 2026, if a T1 or T3 return is submitted using a different software product than the one(s) linked to your EFILE account, the return will be rejected, and the transmission will fail.

If you have questions about this message, please call your EFILE Helpdesk.

We thank you for your cooperation in this matter. 

February 11, 2026 - Upcoming Service Interruption

The Canada Revenue Agency (CRA) is advising external stakeholders of a planned service interruption on February 14, 2026.

This planned outage will affect a number of CRA's critical business applications and services, including those used by tax preparers.

Planned Outage Window

During this time, the following services will be unavailable:

Please plan your operations accordingly to minimize the impact of this interruption. While the CRA is working to reduce the risk of unplanned service delays, we encourage all stakeholders to complete critical transactions before the scheduled downtime, where possible.

January 27, 2026 - Interruption of services – System maintenance

Some Canada Revenue Agency systems will be undergoing annual maintenance. As a result, the following service interruptions will occur during the time frames noted below.

Starting at 11:59 p.m. on Friday, January 30, 2026:

Starting at 11:00 p.m. on Friday, February 6, 2026:

Note: There will be no interruption of service to the following EFILE online services:  "Register for EFILE", "Yearly renewal" and "Account maintenance".

January 20, 2026 - Decommissioning the NOA in tax software service

Effective February 9, 2026, notices of assessment and reassessment will be available for viewing exclusively in the Canada Revenue Agency (CRA) portals right after the CRA receives and processes the tax return. If you do not have a CRA account or you set your preferences to letter mail, your notice of assessment and/or reassessment will be sent to the mailing address on file. 

Also, as a result of this change, Form T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return has been revised to remove the second checkbox in Part E, which previously allowed electronic filers to receive a one-time notice of assessment or reassessment through the EFILE-certified tax software.

For more information, go to NOA via tax software.

January 19, 2026 - Attention: Last day to transmit T1/T3 returns and T1135 forms for T1 and T3

The Canada Revenue Agency’s T1 EFILE, ReFILE and T1135 web services will stop accepting transmissions of your clients’ initial and amended T1 individual income tax and benefit returns and T1135 forms for T1 at 11:59 p.m. on Friday, January 30, 2026 (Eastern Time), in order to convert our systems for the next filing season. These services will re-open at 8:30 a.m. on Monday, February 23, 2026 (Eastern Time).

The Canada Revenue Agency’s T3 EFILE and T1135 web services will stop accepting transmissions of your clients’ T3 Trusts returns and T1135 forms for T3 at 11:59 p.m. on Friday, January 30, 2026 (Eastern Time), in order to convert our systems for the next filing season. These services will re-open at 8:30 a.m. on Monday, February 23, 2026 (Eastern Time).

Please ensure you transmit any initial or amended T1 or T3 returns and T1135 forms by the respective dates to avoid having to wait until the new program starts.

 The following services will still be available after January 30, 2026:

Thank you for your continued support and participation.

January 5, 2026 - Interruption of services - System maintenance

Interruption of services – System maintenance

Some Canada Revenue Agency systems will be undergoing annual maintenance. As a result, the following service interruptions will occur during the time frames noted below.

The following services will be temporarily unavailable from 11:00 p.m. on Friday, January 9, 2026, until 6:00 a.m. on Monday, January 12, 2026 (Eastern Time):

Note: There will be no interruption of service to the following EFILE online services:

December 16, 2025 - CVITP – Important information

Reminder - Have you renewed your EFILE account?

The 2026 filing season is fast approaching! If you plan to volunteer at a free tax clinic again this year and wish to transmit returns electronically, you must renew your EFILE account online.

The EFILE suitability screening process will only begin once you have completed your volunteer registration and submitted your EFILE renewal application. You will receive an email or a letter to advise you of the result of the screening process. This process is normally completed within 30 business days of the CRA receiving an online registration or renewal application form.

However, it is important to note that some applications may take longer to process due to circumstances that are outside of the CRA’s control, such as but not limited to: an applicant’s failure to file an income tax return, failure to comply with a requirement to pay, collect or remit taxes, and complex applications.

Please submit your renewal as early as possible to avoid unnecessary delays. To ensure that your application is processed before the start of the next filing season, we encourage you to submit your application before January 12, 2026.

If you are a volunteer from Quebec, your application for NetFile Québec will be processed after your EFILE application process has been completed.

Remember to follow the steps below in order to avoid delays!

Step 1 – Register with the Community Volunteer Income Tax Program (CVITP) to volunteer at a free tax clinic. If you are a resident of Quebec, register with the Income Tax Assistance – Volunteer Program (ITAVP).

Step 2 – Renew your EFILE account by going to canada.ca/efile. Only volunteers who plan to transmit returns electronically should renew their EFILE account. If you do not plan to transmit electronically, do not renew your EFILE account.

Please note: If you renew your account on or after October 20, 2025, you must update your tax preparation software with your newly assigned password. If you do not renew your account on or after October 20, 2025, you may continue to use your current password until January 30, 2026.

As of January 30, 2026, at 11:59 p.m. eastern time, we will stop accepting T1 transmissions temporarily to convert our systems for the next filing season.

As of January 31, 2026, in order to be able to transmit authorization requests, you will need to have:

If you have questions:

Renew as soon as possible!

November 26, 2025 - Electronic Services – 2026 Program (reminder)

Thank you for using the Canada Revenue Agency’s (CRA) electronic services!

We are proud to work with you to continue to build on this success story and are grateful for your hard work and dedication as we embark on another filing season.

To maintain your access for the coming year, including receiving emails from the CRA, you must renew your participation online. This will allow you to use the following electronic services:

The CRA conducts suitability screening each year before electronic filing applicants are permitted to electronically file income tax returns on behalf of their clients. This process is normally completed within 30 business days of the CRA receiving an online registration or renewal application form.

However, it is important to note that some applications may take longer to process due to circumstances that are outside of the CRA’s control, such as but not limited to: an applicant’s failure to file an income tax return, failure to comply with a requirement to pay, collect or remits taxes, and complex applications. Please submit your renewal as early as possible to avoid unnecessary delays.

If you renew on or after October 20, 2025, you must update your tax preparation software with your newly assigned password. If you DO NOT renew your account on or after October 20, 2025, you may continue to use your current password until January 30, 2026.

As of January 31, 2026, in order to be able to transmit business authorization and cancellation requests, and file T2 returns, you will need to have:

In order to update our systems for the next filing season:

Access to the EFILE Electronic Filing Service is limited solely for the purposes of the electronic filing of any return of income. Any other use is prohibited. As an electronic filer, you have to comply with the EFILE procedures that are available at canada.gc.ca/efile. We encourage you to review the criteria for our suitability screening process and familiarize yourself with the information on these pages before using EFILE. Special attention must be made to review your responsibilities as an electronic filer, which include verifying your clients’ identity and protecting taxpayer information.

IMPORTANT NOTE: You have to complete Form T183 for each initial and amended T1 return you transmit. Form T183 will be revised for the 2026 filing program. Please ensure that you review the changes made to the form.

How to renew

Have you lost your EFILE number or password?

Note: You only need one EFILE number to file all your clients’ income tax returns. Only tax preparation businesses that operate more than one location are required to have multiple EFILE numbers. If you operate more than one location, remember to complete a separate renewal request for each EFILE number.

Discounter Information

Questions

October 30, 2025 - Reminder - Security practices for electronic filers

Purpose

 The Canada Revenue Agency (CRA) has noticed a growing threat of financial fraud and digital scams. We all play important roles in protecting information and mitigating risks by staying up-to-date and vigilant on security best practices.

This message includes simple steps that you can take to confirm the identity of your client, protect your CRA accounts and your network from cyber threats, and ways to stay alert on the latest scams and fraud trends. These tips are not meant to replace any security procedures present in your organization and should only be considered as best practices that may complement your already existing protocols.

In addition to below, adhering to the following EFILE responsibilities will help protect you against scams, and mitigate the release of taxpayer information to an unauthorized user or bad actor:

  1. An EFILER must deal directly with their client.
  2. An EFILER must validate the identity of their client.
  3. An EFILER respects that access to the EFILE Electronic Filing Service is limited solely for the purpose of the electronic filing of a return of income.

Validate your client’s identity

Validating your client’s identity, especially for new clients, before any transaction or release of information, whether that interaction is in person, by phone, or online, is one of the many ways to mitigate potential fraud.

This helps prevent unintended consequences, such as the release of information to unauthorized users or funds to malicious groups or individuals. Completing full validations on older clients is also recommended, as threat actors can be patient when planning more complex schemes. Below are a few ways that you can validate the identity of your clients.

In person

Telephone

Online

Protect your information and CRA accounts

There are many things you can do to help protect your information and online accounts from potential identity theft or fraud.

Some of these practices can also be applied to secure your EFILE account. For more information, go to the Protect your CRA accounts web page. If you notice suspicious activity on your account, go to the CRA’s Report a scam or identity theft web page.

Sharing insights about fraud trends and schemes with the CRA can help us identify and address fraudulent activities promptly. A collective effort will strengthen our defences against fraud and foster a more secure environment.

Secure your networks

Your networks are the master key to your most important devices and data. Implementing, promoting, and monitoring good cyber hygiene practices are critical to safeguarding your security posture. Consider the following:

Stay alert

Being aware of the latest scams and techniques that threat actors are using to commit fraud will help protect you and your clients against information theft and financial loss. The CRA's Scams and fraud web page and social media platforms share updates and information about scams and fraudulent activities. Below are some of the latest scams.

Additional resources

For more security practices, refer to the following resources:

Canada Revenue Agency
Security and privacy of your information with the CRA

Canadian Anti-Fraud Centre
Protect yourself from scams and fraud

Canadian Centre for Cyber Security
Information for small and medium businesses

Chartered Professional Accountants of Canada
Cyber security resources

Financial Transactions and Reports Analysis Centre of Canada
Methods to verify the identity of persons and entities
When to verify the identity of persons and entities – Accountants

October 22, 2025 - CVITP – Important information

The 2026 filing season is fast approaching! If you plan to volunteer at a free tax clinic again this year and wish to transmit returns electronically, you must renew your EFILE account online.

The EFILE suitability screening process will only begin once you have completed your volunteer registration and submitted your EFILE renewal request. You will receive an email or a letter to advise you of the result of the screening process. This process is normally completed within 30 business days of the CRA receiving an online registration or renewal application form.

However, it is important to note that some applications may take longer to process due to circumstances that are outside of the CRA’s control, such as but not limited to: an applicant’s failure to file an income tax return, failure to comply with a requirement to pay, collect or remit taxes, and complex applications.

Please submit your renewal as early as possible to avoid unnecessary delays. To ensure that your application is processed before the start of the next filing season, we encourage you to submit your application before January 12, 2026.

If you are a volunteer from Quebec, your application for NetFile Québec will be processed after your EFILE application process has been completed.

Remember to follow the steps below in order to avoid delays!

Step 1 – Register with the Community Volunteer Income Tax Program (CVITP) to volunteer at a free tax clinic. If you are a resident of Quebec, register with the Income Tax Assistance – Volunteer Program (ITAVP).

Step 2 – Renew your EFILE account by going to canada.ca/efile. Only volunteers who plan to transmit returns electronically should renew their EFILE account. If you do not plan to transmit electronically, do not renew your EFILE account.

Please note: If you renew your account on or after October 20, 2025, you must update your tax preparation software with your newly assigned password. If you do not renew your account on or after October 20, 2025, you may continue to use your current password until January 30, 2026.

As of January 30, 2026, at 11:59 p.m. eastern time, we will stop accepting T1 transmissions temporarily to convert our systems for the next filing season.

As of January 31, 2026, in order to be able to transmit authorization requests, you will need to have:

If you have questions:

Renew as soon as possible!

October 20, 2025 - Electronic Services – 2026 Program

Thank you for using the Canada Revenue Agency’s (CRA) electronic services!

We are proud to work with you to continue to build on this success story and are grateful for your hard work and dedication as we embark on another filing season.

To maintain your access for the coming year, including receiving emails from the CRA, you must renew your participation online. This will allow you to use the following electronic services:

The CRA conducts suitability screening each year before electronic filing applicants are permitted to electronically file income tax returns on behalf of their clients. This process is normally completed within 30 business days of the CRA receiving an online registration or renewal application form.

However, it is important to note that some applications may take longer to process due to circumstances that are outside of the CRA’s control, such as but not limited to: an applicant’s failure to file an income tax return, failure to comply with a requirement to pay, collect or remits taxes, and complex applications. Please submit your renewal as early as possible to avoid unnecessary delays.

If you renew on or after October 20, 2025, you must update your tax preparation software with your newly assigned password. If you DO NOT renew your account on or after October 20, 2025, you may continue to use your current password until January 30, 2026.

As of January 31, 2026, in order to be able to transmit business authorization and cancellation requests, and file T2 returns, you will need to have:

In order to update our systems for the next filing season:

Access to the EFILE Electronic Filing Service is limited solely for the purposes of the electronic filing of any return of income. Any other use is prohibited. As an electronic filer, you have to comply with the EFILE procedures that are available at canada.gc.ca/efile. We encourage you to review the criteria for our suitability screening process and familiarize yourself with the information on these pages before using EFILE. Special attention must be made to review your responsibilities as an electronic filer, which include verifying your clients’ identity and protecting taxpayer information.

IMPORTANT NOTE: You have to complete Form T183 for each initial and amended T1 return you transmit. Form T183 will be revised for the 2026 filing program. Please ensure that you review the changes made to the form.

How to renew

Have you lost your EFILE number or password?

Note: You only need one EFILE number to file all your clients’ income tax returns. Only tax preparation businesses that operate more than one location are required to have multiple EFILE numbers. If you operate more than one location, remember to complete a separate renewal request for each EFILE number.

Discounter Information

Questions

October 16, 2025 - Important information and interruption of services for annual conversion

Prior to the opening of the upcoming EFILE program, the Canada Revenue Agency's (CRA) EFILER Information System will undergo its annual conversion process.

The following services will be temporarily unavailable from Friday, October 17, 2025, at 11:00 p.m. eastern time until Monday, October 20, 2025, at 8:30 a.m. eastern time:

The following services will be temporarily unavailable from Friday, October 17, 2025, at 11:00 p.m. eastern time until Monday, October 20, 2025, at 6:00 a.m. eastern time:

On October 20, 2025, you will receive a message inviting you to renew your participation for the 2026 EFILE program.

Page details

2026-03-11