ReFILE: Online adjustments for income tax and benefit returns

Overview

ReFILE is an online service that lets individuals and EFILE service providers send online adjustment requests for income tax and benefit returns with certified NETFILE software and EFILE software.

To use ReFILE, your income tax and benefit return must have been filed electronically.

Individuals who use NETFILE can use ReFILE to send adjustment requests for 2022, 2021, 2020 and 2019 returns.

EFILE service providers can send adjustment requests for 2022, 2021, 2020 and 2019 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 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 who use NETFILE

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 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.

New for ReFILE

We have improved features in ReFILE to include questions and messages when additional information is needed, errors are detected, or supporting documentation is needed to finalize your request.

• You can now carry-back amounts such as capital or non-capital losses.
• You can now split pension income.
  Both the transferring spouse or common-law partner and the receiving spouse or common-law partner have to ask for an adjustment if the elected split-pension amount was not previously claimed, before a request can be allowed. For more information, see How do you split your pension income? - Ca-ciconline.com.

You cannot use ReFILE to:

• change a return that has not been assessed
• change a return where nine reassessments have been processed for a particular tax year
• 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, newcomers to Canada, and individuals who left Canada during the year)
• change a return where you have income from a business with a permanent establishment outside your province or territory of residence (you have to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions)
• make an initial change to a return that was filed by the CRA 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 for a tax year that has a reassessment in progress

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

For more information about this service, see ReFILE.

After you have made online changes to your income tax and benefit return, keep all your receipts and supporting documents in case we ask to see them. Provide supporting documents only if asked to do so, using the method indicated in a letter from us.

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
• address
• direct-deposit details
• email address

More information

For individuals, more information is available through Individual tax enquiries.

For EFILE service providers, more information is available through your EFILE helpdesk.