ReFILE: Online adjustments for income tax and benefit returns
COVID-19: Processing delays for T1 paper adjustment requests
CRA is experiencing delays in processing paper income tax and benefit returns and adjustment requests.
Submit your requests for changes electronically, using Change My Return in My Account or ReFILE. If you have already submitted a request to change your return by mail that has not been processed yet, you may be able to submit it again electronically.
ReFILE is an online service that lets individuals and EFILE service providers send online adjustments for income tax and benefit returns with certified NETFILE software and EFILE software. Individuals (NETFILE users) can use ReFILE to send adjustments for 2019, 2018, 2017 and 2016 returns. EFILE service providers can send adjustments for 2019, 2018, 2017, and 2016 returns. If you have questions about the functionality available in your software package, please contact your software provider.
What are the benefits of ReFILE?
- Quick – You will know much sooner how much tax you or your client may owe, compared to making adjustments 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.
ReFILE for individuals (NETFILE users)
Use ReFILE with the same certified NETFILE software you used for filing your income tax and benefit return. If you did not file your return online, you can use Change my return (CMR) which is a secure My Account service that allows you to make an online adjustment. Otherwise, you will have to mail a paper Form T1-ADJ, T1 Adjustment Request, to the Canada Revenue Agency (CRA).
ReFILE for EFILE service providers
You can use ReFILE if the following conditions apply:
- You are an EFILE service provider in good standing with the CRA. This means you were accepted to use EFILE, or your EFILE privileges have not been suspended or revoked. Learn more about EFILE.
- You use certified EFILE software with ReFILE.
- Your client first filed their return online.
- You are not discounting on the ReFILE submission.
What does ReFILE exclude?
In addition to the Change my return exclusions for individuals, and the EFILE exclusions for EFILE service providers, you cannot use ReFILE if you or your client is in one of the following situations:
- is amending an election or wants to make an election (for example, using Form T2057, Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation)
- is applying for child and family benefits
- is allocating a refund to other CRA accounts
- is applying for the disability tax credit
- has a reassessment in progress
- has a first return that has not been assessed (you can view the Express Notice of Assessment (NOA); view the regular NOA on Represent a Client or My Account for Individuals; or have a paper NOA on hand to validate that a return has been assessed)
- is subject to provincial or territorial income tax in more than one jurisdiction
- the first return was filed by the CRA as a 152(7) assessment
No personal information
You cannot use ReFILE to make changes to personal information on page 1 of an income tax and benefit return. Use My Account to make changes to the following information:
- marital status
- direct deposit details
- email address
The online system accepts only nine adjustments per tax year for each taxpayer, whether a taxpayer, service provider, or the CRA does the adjustments. If you go over the limit, you will get an automated response saying the limit has been reached and explaining how to send a paper request. You can make more requests on paper, preferably using Form T1-ADJ, T1 Adjustment Request, and mail them to the CRA.
For individuals, more information is available through Individual tax enquiries.
For EFILE service providers, more information is available through your EFILE helpdesk.
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