ReFILE: Online T1 adjustments for EFILE service providers

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Overview

If you’re an EFILE service provider, you can use ReFILE to send T1 adjustments online for the 2015 and 2016 tax years on behalf of your clients. The ReFILE service lets you change the same lines that individual taxpayers can with the Change my Return service in My Account.

In the future, the Canada Revenue Agency (CRA) will expand the service to include more years.

What are the benefits of the ReFILE service?

  • Quick – you will know much sooner how much tax your client may owe, compared to making adjustments on paper.
  • Cost efficient – no postage costs and less paper to buy.
  • Environmentally friendly – most submissions are made online instead of on paper.
  • Simple – use the EFILE software you are most familiar with.

You will receive immediate confirmation that your ReFILE submission was accepted or rejected. The confirmation number and the document control number from the software are the reference numbers for your ReFILE submission. Keep these two numbers in case you need to use them later.

Who can use ReFILE?

You can use the ReFILE service 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 the ReFILE service.
  • You have level 2 authorization from your client.
  • Your client initially filed their tax return online.
  • You are not using ReFILE for discounting.

What does the ReFILE service exclude?

 You cannot use the ReFILE service if the taxpayer is in one of the following situations:

  • is amending an election or wants to make an election (for example, Form T2057, Election on disposition of property by a taxpayer to a taxable Canadian corporation)
  • is applying for child and family benefits
  • is allocating the refund, if applicable, to other CRA accounts
  • is applying for the disability tax credit
  • has a reassessment in progress
  • has an initial return that has not yet been assessed
  • is a deemed resident (not subject to provincial or territorial tax)
  • died before the current tax year. Early filed and Elective deceased returns are also excluded from the ReFILE service
  • is an international or non-resident taxpayer (including deemed residents of Canada, newcomers to Canada and individuals who left Canada during the year)
  • is bankrupt according to the CRA’s records and is filing an in-bankruptcy or post-bankruptcy return
  • wants to change their return before the year of bankruptcy
  • is an emigrant or a non-resident. Taxpayers who have the following income or tax forms are excluded:
  • lives outside Canada
  • is subject to provincial or territorial income tax in more than one jurisdiction
  • is reporting any of the following:
  • is electing to defer tax on a distribution of spin-off shares by foreign corporations
  • is claiming any of the following amounts:
    • less than the maximum federal foreign tax credit
    • foreign taxes paid to more than three countries
    • business foreign taxes paid to more than three countries
    • a deduction for scientific research and experimental development expenses
    • Form T89, Alberta Stock Savings Plan Tax Credit
  • is reporting farming income with the AgriStability and AgriInvest programs application, which involves any of the following:
    • farming income from a partnership reported on slip T5013, Statement of Partnership Income or a partnership that includes a corporate partner
    • a Canadian Indian reporting self-employed income that is tax-exempt
    • more than 50 occurrences for either crop or livestock inventory (Selected Financial Data type 9 only)
  • is filing Form RC199, Voluntary Disclosures Program taxpayer agreement or the taxpayer is making a request under the Voluntary Disclosures Program
  • wants to change or add the elected split-pension amount to their return
  • is including carry-back amounts such as capital or non-capital losses
  • is including income from a business with a permanent establishment outside the province or territory of residence (you have to complete Form T2203, Provincial and Territorial Taxes - Multiple Jurisdictions)
  • the initial return was arbitrarily filed by the CRA
  • is filing a pre-bankruptcy return

Personal information

You cannot use ReFILE to make changes to page 1 of the taxpayer’s T1 Income Tax and Benefit Return. Instead, individual taxpayers should use My Account to make changes to the following information:

  • marital status
  • address
  • direct deposit
  • email address

Service limitations

The online system accepts only nine adjustments per tax year for each taxpayer, whether the taxpayer or you or the CRA initiates the adjustments. If you go over the limit, you will get an automated response saying the limit has been reached and explaining how to send a paper request. Make additional requests on paper, preferably using Form T1-ADJ, T1 Adjustment Request, and mail them to the CRA.

Contact your designated EFILE Helpdesk if you have any questions or concerns about the ReFILE service.

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