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EFILE news and program updates

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T1 EFILE

The EFILE and ReFILE services are open for transmission from February 19, 2024 at 8:30 a.m. (Eastern time), until January 24, 2025. You can electronically file your clients 2017, 2018, 2019, 2020, 2021, 2022, and 2023 initial personal income tax and benefit returns using the EFILE service and you can file your clients amended T1 returns for 2020, 2021, 2022, and 2023 using ReFILE.

T3 EFILE

The T3 EFILE service is open for transmission from February 19, 2024, at 8:30 a.m. (Eastern Time), until January 24, 2025. Visit the T3 EFILE information web page for more details on the services available this year.

News and program updates

April 11, 2024

Reminder - Disability Tax Credit

Before including the disability amount on an individual’s T1 income tax and benefit return, please ask your client if they have applied for the disability tax credit (DTC) before. Your client can give you the notice of determination that was sent to them. This notice will indicate if the Canada Revenue Agency (CRA) has determined that your client is eligible for the DTC and for which years. The DTC information that is available on My Account or Represent a Client (including the Client Data Enquiry page), can help you determine if your client is eligible to claim the disability amount.

The CRA needs a completed Form T2201, certified by a medical practitioner, to determine if an individual is eligible for the DTC. The T1 income tax and benefit return can only be processed with the disability amount after this determination is made.

Clients who are approved for the DTC don't need to send the CRA a new form every year, unless the CRA asks for one.

If your client needs more information about the DTC, or the application process, they can visit Disability tax credit.

Thank you for your continued collaboration in offering electronic services to taxpayers.

April 9, 2024

Reminder - Do you have T1 returns that need to be retransmitted?

Did you know that you can log in to our secure EFILE web service whenever it’s convenient for you?

It's easy!

Note:

A rejected transmission will be removed from this list and will no longer be displayed if:

Important information

Be sure to use the current date when searching any of these transmission links. If you do not have any transmissions to display, the system will bring you back to the EFILE login page.

Thank You.

April 5, 2024

EFILE Helpdesk hours of service: We’re here to help!

The Canada Revenue Agency has extended the service hours of its EFILE Helpdesks in advance of the T1 filing deadline.

Go to our EFILE Helpdesk support page for more information. You can also find copies of all previously issued messages on our EFILE News and Program Updates page.

Thank you. 

April 2, 2024

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 the My Account or Represent a Client portals.

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.

April 2, 2024

Change my return and ReFILE

The Canada Revenue Agency (CRA) strives to continually improve its services to individuals. These two services allow individuals to request changes to their returns online.

Change my return is a tool in My Account that lets individuals make online adjustment requests for the 10 previous calendar years. Representatives can access the Change my return service through Represent a Client.

ReFILE is an online service that lets individuals and EFILE service providers send online adjustment requests for the 2023, 2022, 2021, and 2020 returns with certified NETFILE software and EFILE software.

New option in ReFILE for EFILE service providers

Starting with the 2023 tax year, EFILE service providers can now use ReFILE to request changes for returning residents to Canada and immigrants. NETFILE users cannot use this option.

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

March 28, 2024

New – Bare trusts are exempt from trust reporting requirements for 2023

To support ongoing efforts to ensure the effectiveness and integrity of Canada’s tax system, the Government of Canada introduced new reporting requirements for trusts.

In recognition that the new reporting requirements for bare trusts have had an unintended impact on Canadians, the Canada Revenue Agency (CRA) will not require bare trusts to file a T3 Income Tax and Information Return (T3 return), including Schedule 15 (Beneficial Ownership Information of a Trust), for the 2023 tax year, unless the CRA makes a direct request for these filings.

Over the coming months, the CRA will work with the Department of Finance to further clarify its guidance on this filing requirement. The CRA will communicate with Canadians as further information becomes available.

Still have questions?

Find out more with our answers to frequently asked questions on the new reporting requirements for trusts. 

Tax tip

March 28, 2024

March 28, 2024

EFILE for Non Residents

Effective for the 2023 tax year, electronic filers will be able to submit T1 income tax and benefit returns through EFILE for the following individuals, subject to some exclusions:

To confirm if your software supports these return types, visit the detailed information page by clicking on the name of the company for your software product at the following website: EFILE certified software for the 2024 EFILE program.

March 22, 2024

Interruption of services – System maintenance

Due to system maintenance, the following Canada Revenue Agency (CRA) services will be temporarily unavailable from 3:00am to 9:00am on Saturday, March 23, 2024, ET.

For more information, please visit View service maintenance details.

March 14, 2024

Sent on behalf of Elections Canada

Help your clients be ready to vote by asking them to check the appropriate boxes

Elections Canada encourages tax preparers to regularly ask their clients for their consent to check the boxes in the Elections Canada section of their income tax and benefit return. By consenting, eligible clients will make sure they are registered at their current address and ready to vote when a federal election is called. Sharing their name, address, and date of birth with Elections Canada is the easiest way for Canadian citizens to make sure their voter information stays up to date.

Young Canadians aged 14 to 17 who file a tax return may also consent to sharing their information with Elections Canada for the Register of Future Electors. Once eligible future electors turn 18, their information will be added to the National Register of Electors.

Accurate lists of electors allow us to better serve electors, and they also contribute to electoral integrity. Elections Canada thanks you for your continued support during this tax season.

To learn more about the Elections Canada consent questions, visit elections.ca. You can also call Elections Canada at 1-800-463-6868 or 1-800-361-8935 (TTY).

March 4, 2024

Safeguards to protect taxpayer information

The Canada Revenue Agency (CRA) takes the protection, privacy and security of Canadians’ information very seriously.

As the CRA continues to invest in security and enhance its technologies, processes and controls, additional identification validations have been put in place for the 2024 filing season (2023 tax year).

First-time filer validations

First-time filer validations have been enhanced for EFILE for the 2023 tax year. Taxpayer’s identity information such as first name (given name), if applicable, middle name (second name), if applicable, last name (family name) and date of birth must be an exact match to the identification information as issued under their social insurance number for the return to be accepted and for the taxpayer’s identification information to be updated on CRA records.

For first-time filer individuals with one name only, tax preparers may add the name in the last name (family name) field and leave the other name fields blank.

For any unsuccessful transmission, new response message 110-B will be returned. Please verify your client’s identity information – first name (given name), if applicable, middle name (second name), if applicable, last name (family name) and date of birth. Should the error persist following unsuccessful attempts, we recommend filing the 2023 Income Tax and Benefit Return in paper form.

February 23, 2024

2024-25 amounts announced for the Canada Carbon Rebate (previously known as the Climate action incentive payment)

The Canada Carbon Rebate (CCR) (previously known as the Climate action incentive payment (CAIP)) is how the federal government returns the proceeds of carbon pollution pricing to families in provinces where the federal backstop system applies. The name was updated to the Canada Carbon Rebate to clarify its function and make its meaning and relationship to the carbon pricing system more intuitive for Canadians.

The government recently announced the 2024-25 amounts for the CCR.

Starting this April, a family of four will receive Canada Carbon Rebates of:

The Canada Carbon Rebate is a tax-free amount to help eligible individuals and families offset the cost of federal pollution pricing. It is paid quarterly in April, July, October and January and is available to eligible residents 19 years and older from Alberta, Saskatchewan, Manitoba, Ontario, New Brunswick, Newfoundland, Nova Scotia and Prince Edward Island.

Individuals who file their taxes electronically by March 15, 2024, should receive the next CCR payment on April 15, 2024. Those who file after March 15, 2024, will receive their payment later after their returns have been assessed. To receive the CCR, individuals must file their tax and benefit return each year. For married or common-law partner, they both have to file or provide their spouse or common law partner’s income on their tax and benefit return.

Please note that the name change to Canada Carbon Rebate may not be reflected immediately by financial institutions and the name of the direct deposit payment may still use a version of CAIP in the short term. It does not impact an individual’s eligibility for the payment or the amount they will receive, and there should be no interruption to scheduled spring payments.  However, if your client’s payment does not arrive as anticipated, please advise them to wait 10 business days before contacting the CRA.

February 22, 2024

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 21, 2024

Help us improve our process of recording dates of death correctly

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 since it can stop all benefit payments to the living person. The benefits that would significantly affect them are the Canada child benefit, goods and services tax credit / harmonized sales tax credit, the Canada Pension Plan and old age security. Other benefits may also be affected.

Therefore, please make sure you include the date of death information only on the deceased person’s tax return.

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 you are sending 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 20, 2024

Express Notice of assessment (NOA)

Your client doesn’t have to wait for a paper notice of assessment (NOA) or notice of reassessment (NOR). Use the Express NOA service if your client wants the results right away!

In its ongoing commitment to serving Canadians better, the Canada Revenue Agency (CRA) continues to offer the Express NOA service. Using certified software, individuals and authorized representatives can view a notice of assessment right after the return is received and processed by the CRA.

The Express NOA service is available to deliver notices of assessment year-round in EFILE and NETFILE-certified tax preparation software, except for periods of regularly scheduled system maintenance.

To use the Express NOA service, you must:

your client must:

Note: When your client completes Part E of Form T183 to have their notice of assessment or reassessment made available electronically to you, the CRA will not send you or your client a paper copy of the notice of assessment or reassessment.

February 19, 2024

Mandatory Electronic Filing by Tax Preparers

As of January 1, 2024, tax preparers filing more than five returns of the same type need to use EFILE. Mandatory electronic filing (MEF) applies to the filing of T1 income tax and benefit returns, T2 Corporation income tax returns and T3 trust returns. If more than five returns of the same type are filed by paper, penalties could apply and could be as much as $25 for each T1 or T3 return and $100 for each T2 Corporation return.

Find out more information on mandatory electronic filing for tax preparers.

February 19, 2024

Reminder: Taxpayer self-service

Payments on an individual tax account that have not been applied to a particular tax year are displayed following all other transactions at the end of the online statement of account. These payments can also be viewed in the “Available payment(s)” section of the “Accounts and payments” page on My Account for Individuals.

Taxpayers and their authorized representatives can use the “Transfer payment(s)” option in the “Available payment(s)” section to transfer available payments to an existing individual tax balance or to their tax instalments for the current year in real time.

“Transfer payment(s)” cannot be used to transfer a payment to an amount under appeal or to an amount that is not shown on the “Accounts and payments” page on My Account. For these payment transfers, the Canada Revenue Agency (CRA) will need to be contacted at 1-800-959-8281. We accept collect calls.

Note: The CRA plans to add individual COVID-19 benefit debt as a transfer option under this service in the near future.

February 19, 2024

Organ and Tissue Donation

The Canada Revenue Agency (CRA) is helping increase the visibility of organ and tissue donor registries across the country.

When filing taxes for the 2023 tax year, Ontario and Nunavut residents can tick a box on their income tax and benefit return to indicate they want to receive information from their provincial/territorial government about becoming organ and tissue donors.

As a tax preparer, you can tick the box when preparing a client’s tax return as long as the client consents to having their contact information shared with their provincial/territorial government.

By ticking the box, taxpayers are not consenting to become organ and tissue donors. They are authorizing the disclosure of limited personal information to the province/territory (email address in the case of Ontario residents and name, address, and email address in the case of Nunavut residents). The province/territory will reach out to taxpayers who have signalled their interest and provide them with more information about organ and tissue donation.

Less than one third of Canadians are registered organ and tissue donors. As most Canadians are required to file an income tax and benefit return each year, the CRA is helping to raise public awareness about organ and tissue donation.

For more information about organ and tissue donation, please visit canada.ca/organ-tissue-donation.

February 16, 2024

Reminder for Discounters

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 16, 2024

Sent on behalf of the Correspondence and Reporting Division

Forms for the 2023 tax year

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 15, 2024

Using electronic signatures

The Canada Revenue Agency (CRA) accepts the use of an electronic signature on certain forms that are exchanged between third parties (including but not limited to a taxpayer and a tax preparer or electronic filer).

An electronic signature is an efficient way to provide consent and declare the information given on forms exchanged between third parties is correct and complete. Whether a signature is paper-based or electronic, the purpose is to link a person to a document (or transaction), and typically provides evidence of that person’s intent to approve or to be bound by its contents. As always, it is the taxpayer's choice whether they would like to sign the form traditionally or apply an electronic signature.

The CRA will accept an electronic signature on the following forms:

Please note, for forms RC71 and RC72 an electronic signature can only be used for the 2023 tax year and going forward. For further information on discounting requirements, see Information for discounters.

For more information and guidelines, go to Using electronic signatures. 

February 14, 2024

Sent on behalf of Elections Canada

Help your clients be ready to vote by asking them to check the appropriate boxes

Elections Canada encourages tax preparers to regularly ask their clients for their consent to check the boxes in the Elections Canada section of their income tax and benefit return. By consenting, eligible clients will make sure they are registered at their current address and ready to vote when a federal election is called. Sharing their name, address, and date of birth with Elections Canada is the easiest way for Canadian citizens to make sure their voter information stays up to date.

Young Canadians aged 14 to 17 who file a tax return may also consent to sharing their information with Elections Canada for the Register of Future Electors. Once eligible future electors turn 18, their information will be added to the National Register of Electors.

Accurate lists of electors allow us to better serve electors, and they also contribute to electoral integrity. Elections Canada thanks you for your continued support during this tax season.

To learn more about the Elections Canada consent questions, visit elections.ca. You can also call Elections Canada at 1-800-463-6868 or 1-800-361-8935 (TTY).

January 26, 2024

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:

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

January 16, 2024

Attention: Last day to transmit T1 and 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) personal income tax and benefit returns and T1135 forms for T1 at 11:59 p.m. (Eastern Time) on Friday, January 26, 2024, in order to convert our systems for the next filing season. These services will re-open at 8:30 a.m. (Eastern Time) on Monday, February 19, 2024.

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. (Eastern Time) on Friday, January 19, 2024, in order to convert our systems for the next filing season. These services will re-open at 8:30 a.m. (Eastern Time) on Monday, February 19, 2024.

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 26, 2024:

Thank you for your continued support and participation.

January 3, 2024

Reminder – Have you renewed your access to our electronic services?

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

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 may take up to 30 business days. If you do not pass the suitability screening process due to outstanding issues by January 27, 2024, you may encounter an interruption in electronic services. Please submit your renewal as early as possible to avoid unnecessary delays.

How to renew

Once you have successfully renewed your account, you must update your tax preparation software with your newly assigned password to ensure any future transmissions are successful.

Once your renewal request has undergone the suitability screening process, you will receive an email or letter to advise you of the result.

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.

As an electronic filer, you have to comply with the EFILE procedures that are available at canada.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 notes:

You have to complete Form T183 for each initial and amended T1 return you transmit. Form T183 has been revised for the 2024 filing program. Please ensure that you review the changes made to the form.

If you are also submitting T3 Trust Returns, then 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.

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

Have you lost your EFILE number or password?

Discounter information

Questions?

January 2, 2024

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.

These services will be temporarily unavailable from 11:00 p.m. on Friday, January 5, 2024, until 6:00 a.m. on Monday, January 8, 2024 (Eastern Time).

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

November 30, 2023

Reminder – Have you renewed your access to our electronic services?

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

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 may take up to 30 business days. If you do not pass the suitability screening process due to outstanding issues by January 27, 2024, you may encounter an interruption in electronic services. Please submit your renewal as early as possible to avoid unnecessary delays.

How to renew

Once you have successfully renewed your account, you must update your tax preparation software with your newly assigned password to ensure any future transmissions are successful.

Once your renewal request has undergone the suitability screening process, you will receive an email or letter to advise you of the result.

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.

As an electronic filer, you have to comply with the EFILE procedures that are available at canada.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 notes:

You have to complete Form T183 for each initial and amended T1 return you transmit. Form T183 has been revised for the 2024 filing program. Please ensure that you review the changes made to the form.

If you are also submitting T3 Trust Returns, then 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.

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

Have you lost your EFILE number or password?

Discounter information

Questions?

October 20, 2023

CVITP – Important information

The 2024 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.

In order to have your EFILE account ready in time for filing season, you should submit your renewal request before December 6, 2023.

Keep in mind that the EFILE suitability screening process may take up to 30 business days.

If you are a volunteer from Quebec and an application for NetFile Québec has been submitted on your behalf, there may be an additional delay to be approved for the NetFile Québec service. Organizations with the Income Tax Assistance – Volunteer Program in Quebec are responsible for registering their volunteers with NetFile Québec.

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.

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.

New!

Please be advised that a RepID is now required for all EFILE registrations or renewals.

Please note: If you renew your account on or after October 16, 2023, you must update your tax preparation software with your newly assigned password. If you do not renew your account on or after October 16, 2023, you may continue to use your current password until January 26, 2024.

As of January 26, 2024, in order to be able to transmit authorization requests and file T1 returns, you will need to have:

As of January 26, 2024, at 11:00 p.m. eastern time, we will stop accepting T1 transmissions temporarily to convert our systems for the next filing season.

If you have questions:

Renew as soon as possible!

October 16, 2023

Electronic Services – 2024 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 may take up to 30 business days. Please submit your renewal as early as possible to avoid unnecessary delays.

If you renew on or after October 16, 2023, you must update your tax preparation software with your newly assigned password. If you do not renew your account on or after October 16, 2023, you may continue to use your current password until January 26, 2024.

As of January 27, 2024, in order to be able to transmit individual and 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 2024 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.

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