Canada Revenue Agency
Symbol of the Government of Canada

How to file a return

To electronically file a taxpayer's return using EFILE web service:

  1. Register or renew and receive approval to use EFILE web service.

  2. Prepare the tax return from the client's documents.

  3. For each eligible return, your client has to complete and sign Form T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return. As used here, the term client refers to the person who has to file the return under the Income Tax Act.

  4. Use a certified tax calculation software package.

  5. EFILE web service allows you to transmit your client's returns directly from your tax preparation software. You can only file during our regular system hours of operation.

    Note: You cannot use the transmission Web page available from the NETFILE Web site. Transmission on that site is restricted to individuals filing their own returns.

  6. You get an acknowledgement of the individual return instantly. Your software has the capability to simulate the batch filing process by transmitting multiple returns at once, and providing an instant acknowledgement of each return that you have transmitted.

As stated in section 150.1(3) of the Income Tax Act:

"For the purposes of section 150, where a return of income of a taxpayer for a taxation year is filed by way of electronic filing, it shall be deemed to be a return of income filed with the Minister in prescribed form on the day the Minister acknowledges acceptance of it."

Note: For an electronic record to be deemed a return of income filed with the Minister in prescribed form:

  • a confirmation number and Document Control Number must be generated by the EFILE web service.

All returns filed with the Canada Revenue Agency are processed in cycles. Accepted returns are entered in the next available cycle. Cycle processing begins in mid-February, and Notices of Assessment for returns processed in the first cycle should be issued by the end of that month.

Comments?

Please note, if you need specific assistance with EFILE, contact your EFILE helpdesk . However, if you have comments or suggestions on improving EFILE On Line services, please feel free to send us an email. The emails are not monitored on a constant basis.