Updated Checked by the Tax-Services.ca editorial team How we check
NETFILE is the CRA’s service for sending a personal tax return electronically from certified tax software. For 2025 returns it is open from February 23, 2026 until Friday, January 29, 2027. You never log in to NETFILE itself. You fill in the return in the software, and the software transmits it and shows a confirmation code.
Who can use NETFILE?
Most people can. You need a social insurance number that starts with 1 to 9, or a temporary tax number starting with 01 or 03. A SIN starting with 0 works only if you are a newcomer to Canada. The CRA lists returns NETFILE cannot take:
- Returns for deceased taxpayers and for bankruptcies
- Deemed residents who do not pay provincial or territorial tax
- Anyone electing to defer tax on a distribution of spin-off shares by a foreign corporation
- Claims involving more than 22 children, a federal foreign tax credit for more than 3 countries, or SR&ED deductions
- Some farming income and certain Alberta, Saskatchewan, and Newfoundland and Labrador credits
If one of those is you, a preparer who files by EFILE or a paper return is the way. Quebec residents send their provincial return to Revenu Québec, not through NETFILE.
When is NETFILE open, and which years can you file?
| Item | What the CRA says |
|---|---|
| Open for transmission | Monday, February 23, 2026, 6:00 a.m. Eastern, to Friday, January 29, 2027 |
| Initial returns (NETFILE) | Tax years 2018 to 2025 |
| Amended returns (ReFILE) | Tax years 2022 to 2025 |
| Daily maintenance | 3 a.m. to 6 a.m. Eastern |
| Closed for tax year updates | February 1 to 22, 2026 |
| Limit when filing for others | Up to 20 returns per computer or CRA account per tax year |
The January 29, 2027 date ends the electronic window for 2025 returns. It is not the filing deadline, which was April 30, 2026 for most people. See what happens when NETFILE closes. The CRA has not published the 2026 return window yet, but it says an optional CRA account sign-in step arrives in February 2027 for 2026 returns. If you skip it, you cannot use your most recent return to confirm your identity.
Say Amy in Saskatoon realizes in October that she never filed for 2023. She can still NETFILE it with software built for tax year 2023, because initial returns back to 2018 are accepted. Current year software will not do it.
Is NETFILE free?
The CRA names no fee for NETFILE itself. Any cost sits in the software. The CRA says most software prepares a basic return for free if your income is modest, and otherwise there is usually a service fee. Its list of certified software for 2025 has 17 products, and several carry a Free label. Our page on free NETFILE in Canada covers that side, and how to check that a product is certified shows the steps. We do not rank programs.
What do you do before you send the return?
Look at the numbers with fresh eyes. Suppose you earned $60,000 in Ontario and had $9,000 withheld. Our tax refund calculator shows $8,320.50 of tax, so the refund should be about $679.50. If your software says $3,000, find out why. It may be a credit you forgot, or a slip typed wrong.
Then do the dull checks. Is the province right? Did each slip get typed once, not twice? Is the direct deposit information current? Five minutes now beats a month of letters. A short list of what to gather is in our documents checklist.
What happens after you file?
After you send the return, your software shows a confirmation message with a code that confirms the CRA received it. The CRA then sends a notice of assessment with the outcome, which can be a refund, a balance owing or neither. The notice and any refund usually come within 2 weeks. Our guide to the notice of assessment explains each line.
Keep your slips, receipts and a copy of the return for six years, even though you never mail them in. Found a mistake? ReFILE lets you send an amended return from certified software for 2022 to 2025. See how to fix a mistake on a tax return.
Should you use a preparer instead?
If your return is a few slips and the usual credits, software walks you through it. If you have rental income, a business, foreign income or a return NETFILE will not take, a preparer who files by EFILE may make sense. You review the return and sign Part F of Form T183 before it goes, and you should keep a copy. The CRA says it will temporarily stop accepting T1 and T3 transmissions through EFILE after 11:59 p.m. Eastern on January 29, 2027, to convert its systems for the next season. Our page on checking a preparer’s EFILE status shows what to ask.
Sources and what we checked
We checked the figures and rules on this page against the official pages below in November 2026. This is an independent information page with no connection to the CRA or any government.
- CRA: NETFILE (eligibility, dates, limits)
- CRA: Sending a tax return (confirmation, notice of assessment)
- CRA: Find certified tax software and free options
- CRA: NETFILE overview
- CRA: EFILE news and program updates
- CRA: Using a professional tax preparer
Frequently asked questions
What is NETFILE?
NETFILE is the CRA’s service for sending a personal tax return electronically from tax software that the CRA has certified. You prepare the return in the software, and the software transmits it. You do not log in to NETFILE separately, and you get a confirmation code on screen when the CRA receives the return.
When is NETFILE open for 2025 returns?
It opened on Monday, February 23, 2026 at 6:00 a.m. Eastern and stays open until Friday, January 29, 2027. Daily maintenance runs from 3 a.m. to 6 a.m. Eastern. The CRA has not published a window for 2026 returns, so check its NETFILE page in early 2027.
Can I amend a return with NETFILE?
Not with NETFILE itself. Amended T1 returns go through ReFILE, which the CRA says covers tax years 2022 to 2025 and is open on the same dates as NETFILE. You send the change from certified software, so you do not need to mail a paper form for those years.
Is NETFILE free?
The CRA names no fee for the service. Software costs vary by product. The CRA says most software will prepare a basic return for free for people with a modest income, and otherwise there is usually a service fee. Check the pricing label for each product on the CRA’s certified list.
Who cannot use NETFILE?
The CRA excludes returns for deceased taxpayers and bankruptcies, deemed residents who owe no provincial or territorial tax, and a few unusual claims such as SR&ED deductions or more than 22 children. A SIN starting with 0 works only for newcomers. Quebec residents file their provincial return with Revenu Québec.
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