ReFILE for EFILE service providers: Online adjustments for income tax and benefit returns

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.

EFILE service providers can send adjustment requests for 2023, 2022, 2021, and 2020 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. 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

New option in ReFILE for EFILE service providers

EFILE service providers can now request changes for 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 return that the CRA has reassessed nine times already
• 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; however, EFILE service providers can use it for returning residents to Canada and immigrants starting with the 2023 tax year 
• 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)
• apply for tax credits and benefits for individuals
• allocate a refund to other CRA accounts
• apply for the disability tax credit
• change a return that has a reassessment in progress for the same tax year

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

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

No 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.