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, and where do you find it?
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. Tax software can still send the return to the CRA electronically without the code. 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.
Within certified tax software, you complete the return and send it to the CRA electronically. Use CRA My Account to check your filing status, your access code, or your Notice of Assessment. Eligible individuals with a simple tax situation may instead be able to use SimpleFile Digital, a free CRA online service.
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.
Choosing NETFILE-certified software
Each year, the CRA certifies tax software developed by third-party service providers: confirm the product is certified for the specific return year you are filing, not only for the current one. Several listed products are free, usually for a simple return or a modest income; otherwise there is usually a service fee. The software itself is built and supported by third-party companies, not by the CRA. See the CRA’s current list of certified software.
After you NETFILE: confirmation, status and CRA processing times
After you send the return, you get a confirmation message in your tax software; it includes a code that confirms the CRA has successfully received your completed return. Save it along with the date you filed. To check progress afterward, open the Progress tracker on the Overview page of your CRA account. The CRA says the Notice of Assessment and any refund are usually sent within two weeks of an online return; a paper return takes longer. See the CRA’s page on sending a return.
Who cannot use NETFILE
The CRA excludes some returns from NETFILE: a return for a deceased person, a bankruptcy return, a tax year outside the years NETFILE currently accepts, and a claim that involves more than 22 children. A Social Insurance Number starting with 0 can use NETFILE only if you are a newcomer to Canada. Check the CRA’s full eligibility list.
Current dates and a forward-looking change
The NETFILE window is not the filing deadline: most individuals must file and pay their 2025 return by April 30, 2026; most self-employed individuals have until June 15, 2026 to file (April 30, 2026 if their 2025 business expenditures relate mostly to a tax shelter investment), but any balance owing is still due April 30, 2026. See the CRA tax filing deadline for the full 2026 calendar.
| Date | What happens |
|---|---|
| Feb 23, 2026 | NETFILE and ReFILE open for 2025 personal returns. |
| Apr 30, 2026 | Filing and payment deadline for most individuals. |
| Jun 15, 2026 | Filing deadline for most self-employed individuals; any balance owing is still due April 30, 2026. |
| Jan 29, 2027 | NETFILE closes for 2025 returns. |
| Feb 22, 2027 | 2026-return season opens; NETFILE users can choose an additional CRA-account authentication step. |
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.