EFILE for individuals

EFILE is a service that lets authorized service providers send individual income tax return information to us by Internet.

Clients take their documents to a registered tax professional and for a fee, will prepare their return and send it to us electronically using EFILE.

• Who can use EFILE?
• Where can you find an EFILE Service Provider?
• What are the benefits of EFILE?
• Frequently asked questions about EFILE

If you are a business that provides EFILE services to individual clients, please see our EFILE for Electronic Filers Web page. If your business also provides tax discounting services, see our Web page for discounters.

Who can use EFILE?

Almost all Canadians (95%) are eligible. Individuals who cannot use EFILE include non-residents, people who have declared bankruptcy, and those who have to pay income tax to more than one province or territory. For a complete list ask your service provider or see exclusions.

Where can you find an EFILE Service Provider?

To locate an electronic provider, try our "Postal Code Search". Type in the postal code of the area where you would like to find an EFILE Provider, and a list will be provided on-line immediately.

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What are the benefits of EFILE?

• Faster refunds - Since EFILE cuts out several manual steps, we can process most electronic returns in about two weeks.
• Improved accuracy - Before we accept a return for processing, we perform a series of computer checks and balances. This results in greater accuracy.
• Paperless - There are no paper returns to file and, unless we ask for receipts, none are needed. With few exceptions, EFILE is an environmentally friendly, paperless system.
• Ease of mind - You have a professional prepare your taxes for you and you can authorize your electonic provider to represent you. See Represent a client or ask your service provider for details.
• Ease of payment - Individuals can file early and do not have to pay an amount owing until April 30.

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Frequently asked questions about EFILE

1. What about your documents?
2. What if we need more information before we assess your return?
3. When can you expect your refund?
4. How can you get faster payments and income tax refunds?
5. What if you have a balance owing?
6. What if you need to change your return?
7. What if we review your return after we assess it?

1. What about your documents?

   You have to show all your documents to your EFILE service provider. Neither you nor your EFILE service provider should send us a paper copy of your return or any documents, unless we ask you to do so. Your service provider can give you more details.

   You will be required to sign a completed Form T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return, authorizing the transmission of your return.

   Keep all information slips, receipts, and other documents used to prepare your return, as well as a copy of your completed Form T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return, for six years. We may ask to see them.

   
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2. What if we need more information before we assess your return?

   We may need more information from you before we can assess your return. We will let your EFILE service provider know if your return has been selected for review. We use the same criteria to select both paper and EFILE returns for a more detailed review.

   If we do such a review, we will ask for supporting documents to verify the amounts you claimed. For example, we may ask to see your RRSP receipts. If your EFILE service provider has informed us that this service is provided, we will contact him or her with the request. Otherwise, we will contact you.

   
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3. When can you expect your refund?

   In most cases, we can process an electronic return in about two weeks since EFILE cuts out several manual steps.

   However, we ask that you wait four weeks before contacting your tax services office about your refund. Before you call us, check with your EFILE service provider to see if we have asked for any supporting documents. This review will delay processing of the return.

   You can visit My Account to get information about the status of your current-year refund.

   You can also contact your tax services office by telephone or in person. If you do, be ready to provide your name, address, date of birth, social insurance number, and specific information from your return.

   You may need to provide the document control number (DCN). this is available in Part H of Form T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return. You have to sign this to declare that the information reported on your income tax and benefit return was complete and accurate. This also gives permission to your service provider to electronically transmit your return.

   
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4. How can you get faster payments and income tax refunds?

   To get faster payments and refunds, ask your EFILE service provider about our direct deposit service. You can use this service for your income tax refund, your goods and services tax/harmonized sales tax credit payment, Canada Child Tax Benefit payments and your Universal Child Care Benefit payments. Refunds and payments can be deposited directly into an account at your financial institution.

   
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5. What if you have a balance owing?

   If you have a balance owing, you can make your payment in several ways. You may be able to pay by telephone, Internet banking, or automated banking machine. To find out, ask your financial institution. You can also make your payment free of charge at your financial institution in Canada. To do so, use Form T7DR(A), Electronic Filing Remittance Voucher. If you mail your payment to us, attach to Form T7DR(A), a cheque or money order payable to the Receiver General of Canada. Do not mail cash. You can file early, and you can postdate your payment for as late as April 30.

   Because of the speed at which we process your return, your Notice of Assessment may not show your payment. As soon as we credit your account, we will send you a revised statement that shows your payment and your current balance.

   To help us credit your payment properly, give your name, address, and social insurance number in the space provided on the form. Please print your social insurance number on the back of your cheque or money order.

   
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6. What if you need to change your return?

   After we have acknowledged receiving your return, you cannot send us another version. You must wait until you receive your Notice of Assessment. Once you have received it, you may make changes to your return by the following options.

   • You or your tax professional can send the CRA a completed form T1-ADJ
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   • Your tax professional can electronically file an adjustment using Represent a client
     
   • You can request the change electronically by logging on to My Account select the Change my return option.
   • You can send a signed letter explaining the changes (including the years of the returns you want us to change), your social insurance number, an address, and a telephone number where we can reach you during the day. With the letter, include supporting documents for your original return and documents for the changes you want to make.
   
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7. What if we review your return after we assess it?

   We routinely review returns after we assess them, whether they are filed electronically or on paper. This does not mean that you or your EFILE service provider made any errors or omissions. If we select your return for review after we assess it, we will send a letter asking for receipts and documents to support your claims. If you receive such a letter, please read it carefully and send the information we request.

   If you complete Part E of Form T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return, authorizing your EFILE service provider to represent you, we will contact your electronic filer asking for the information to support your claims.

Note
At this time, we cannot respond to requests received over the Internet. If you need more information, please contact your tax services office.