NETFILE is the CRA service that lets an individual send a personal income-tax return through CRA-certified tax software. It is not the same service as filing a business GST/HST return. For 2025 personal returns, the CRA says NETFILE and ReFILE opened on February 23, 2026 and remain open until January 29, 2027. See the current CRA software page.
If you are trying to file sales-tax reporting for a business, use the CRA’s business filing process instead; the relevant site route is GST/HST filing.
NETFILE, EFILE and GST/HST filing are different
| Service | Who uses it | What it sends |
|---|---|---|
| NETFILE | Individuals filing their own personal return | T1 income-tax and benefit return through certified software |
| EFILE | Authorized tax preparers and volunteers | Client tax returns |
| GST/HST filing | GST/HST registrants | Business GST/HST returns |
A sole proprietor can have both obligations. Their personal return is a T1 and may be sent through NETFILE; their GST/HST return is a separate business filing tied to the GST/HST account.
Do you need a NETFILE access code?
No. The personal NETFILE access code is an eight-character code from the most recent Notice of Assessment. The CRA says it is optional. If you do not enter it, the CRA uses other information for authentication; first-time filers will not have one. You can find the current code in CRA My Account under Tax returns or on the right side of the most recent Notice of Assessment. CRA’s filing-preparation page explains the access-code process.
Do not substitute a GST/HST access code here. That is a different four-digit credential used for certain business GST/HST filing methods.
How to use NETFILE
- Choose software certified by the CRA for the return year.
- Enter slips, deductions, credits and identification information in the software.
- Enter the optional eight-character access code if you have it.
- Review the completed return and transmit it from the certified software.
- Save the confirmation number and wait for the Notice of Assessment.
NETFILE sends the return; it does not itself pay a balance. Make any required payment by the applicable CRA deadline. Quebec residents also generally have a separate provincial income-tax return to file with Revenu Québec.
Current dates and a forward-looking change
The February 23, 2026 to January 29, 2027 window applies to the current 2025-return season. Do not use that window to infer the 2027 season. The CRA has announced that, beginning February 22, 2027, people using NETFILE for 2026 returns can choose an additional CRA-account authentication step. Read the CRA announcement.