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