ReFILE for individuals who use NETFILE: Online adjustments for income tax and benefit returns

Overview

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

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

Individuals who use NETFILE can use ReFILE to send adjustment requests for 2023, 2022, 2021 and 2020 returns.

What are the benefits of ReFILE?

• Quick – You will know how much tax you owe or get the refund sooner than if you make your adjustment request 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

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 can mail a paper Form T1-ADJ, T1 Adjustment Request, to the Canada Revenue Agency (CRA).

You cannot use ReFILE to:

• change a return that has not been assessed
• change a return that the CRA has reassessed nine times already
• 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 and individuals who left Canada during the year
• change a return where you have to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, for income from a business that has a permanent establishment outside your province or territory of residence
• make an initial change to a return that the CRA assessed 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 that has a reassessment in progress for the same tax year

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

After you request online changes to your return, keep all your receipts and supporting documents in case we ask to see them. Only provide supporting documents when the CRA asks for them, and send them using the method requested in the CRA’s letter.

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 more information, contact the individual tax enquiries line.