Filing taxes for other people? Start with CRA's EFILE: who needs it, how to apply and how to use it once approved

1. First, work out which thing you actually need

Many people hear "electronic filing" and think of EFILE. In fact the CRA has several different electronic services, and each does its own job. Check the table to see which one is yours:

Here are the three most common misunderstandings:

Misunderstanding 1: "I want to do my own taxes. Do I have to apply for EFILE first?" No. Filing your own return goes through NETFILE. NETFILE needs no number. Open a CRA-certified personal tax software, fill in your return and send it from inside the software. The CRA says that if you have a modest income, most software will prepare a basic return for free; otherwise there is usually a service fee. For 2026, NETFILE is open from February 23, 2026 to January 29, 2027.

Misunderstanding 2: "I want to help my parents or children check their CRA account and see whether the refund has arrived." That has nothing to do with EFILE. You register as a representative in your own CRA account and get a seven-character representative number called a RepID. Your parents then sign in to their own CRA account and add you as an authorized representative. After that you can see their information in Represent a Client. (Section 4 walks through how to get a RepID.)

Misunderstanding 3: "I run a small company and want to file its T2 myself. Do I need EFILE?" No. The CRA says so clearly on the application page: if you are filing your own company's T2, do not register for EFILE; look at Corporation Internet Filing instead.

You may be wondering how EFILE and NETFILE really differ. In one sentence: NETFILE is for filing your own return, and EFILE is for filing other people's. When you file for others, the CRA needs to know who you are and whether you can be relied on, so there is an application and a screening.

If a family member disagrees with a CRA notice of assessment: once they have authorized you with the CRA as their representative, you can choose "Register my formal dispute" for them in Represent a Client to register an objection; when you no longer need the authorization, remember to cancel it. For how to work out the objection deadline and how to object, see sections 5 and 7 of Guide No. 36; for authorizing a representative and cancelling it, see section 13.

→ No. 36 · Disagreeing with a CRA assessment

If your income is very low and your taxes are very simple, you can also file your own return with the CRA's free SimpleFile service (online, by phone or on paper). But SimpleFile can only be used to file for yourself, not for anyone else, including an elderly family member; if you want a family member to formally handle your tax matters for you, the CRA has an "authorized representative" arrangement, which must be set up first. See sections 2 and 6 of Guide No. 37.

→ No. 37 · Free filing with CRA SimpleFile

2. When the law says you must file electronically: how to count "five returns"

Since January 1, 2024, section 150.1 of the Income Tax Act has said this: if, in one calendar year, you accept payment to prepare more than five returns of the same type, you are legally a "tax preparer", and the returns you are paid to prepare must be filed electronically.

Here are the key points, one at a time:

• Three types, counted separately. T1 personal returns are one type, T2 corporate returns another and T3 trust returns a third. Each type is counted on its own, and only going over five counts.
• Only paid returns count. Returns you do free for relatives and friends do not count. Returns an employee prepares as part of their job do not count either.
• Five of each type can stay off the electronic route. The law says five returns of each type may be filed some other way (for example, printed for the client to mail). The rest must be filed electronically.
• Penalties are per return. If a return had to be filed electronically and went on paper, the CRA can charge a penalty: $25 for each T1 or T3 and $100 for each T2.

For example, say you prepared eight T1 returns for a fee in 2026. You are legally a tax preparer. At most five of the eight can go on paper, and at least three must be filed electronically. If all eight went on paper, three would be non-compliant, and you could be charged $75. Another example: you prepared four T1s and three T2s. Neither type is over five, so the law does not force you to file electronically.

Two reminders:

First, being under five does not mean you can simply use EFILE as you like. The CRA states on the application page that people who apply intending to file a minimal number of returns, or none, are not considered to be providing tax preparation services and will be denied. So the idea of "getting a number now, just in case" does not work.

Second, an amended return can be sent electronically through ReFILE (the part of EFILE for changing a return already filed). If you amend it in the software but print and mail it, the CRA counts it as a paper-filed return when assessing non-compliance.

There is one more exception: if you applied for EFILE and were not accepted, or your number was suspended or revoked. According to the CRA, those T1 and T3 returns need not be filed electronically; T2 returns that are not restricted must still be filed through another electronic method. This is a fallback, not a way forward; section 9 explains what to do.

3. Before you apply, check yourself against the CRA's screening standards

You do not get EFILE just by filling in a form. Every October the CRA starts a round of screening for all new applicants and renewals, and it looks at your own tax record. Go through this yourself before you apply so you know where you stand.

First, the hard requirements. You must meet all four:

• be 18 or older;
• be a Canadian resident;
• have a valid Social Insurance Number (SIN);
• if you have been bankrupt, be discharged.

On status, the CRA's page says "Canadian resident" and "valid SIN". It does not say you must be a permanent resident or citizen. The CRA's volunteer page also says plainly that a SIN or a valid temporary SIN will do. But a temporary SIN starting with 9 has an expiry date, and once it expires it is no longer valid, so check the date on it before you apply. Also, we read "resident" here the way the CRA usually uses the word, meaning resident for tax purposes, not an immigration status. That is our reading; the CRA's site has no sentence that spells it out, so if you are not sure, call the helpdesk listed below.

Next, what the CRA screens for. The official page lists more than ten items. Together they come down to one thing: whether your own taxes are in order. Specifically:

• whether you have filed the returns you were supposed to, including personal, corporate and GST/HST (sales tax) returns;
• whether you owe tax that has not been paid. Owing tax is acceptable if you have a repayment agreement with the CRA's collections section and have kept to it;
• whether you have reported your self-employment income and kept the books and records required;
• whether you have been penalized or convicted over tax matters;
• whether you said anything untrue on your application;
• whether EFILE rejected you in either of the previous two filing seasons (a conditional rejection where you later met the conditions does not count);
• whether you have done anything in the past that would lead to EFILE being suspended;
• whether you employ, or accept help from, anyone who was refused or suspended by EFILE, or anyone who uses another person's EFILE number and password;
• whether you have been involved in fraud, dishonesty or similar conduct.

The CRA also offers a fair word: if a problem was an isolated incident, minor, or many years ago, it may not affect your application.

So go over your own taxes before you apply. Sign in to your own CRA account and see whether any year has not been filed or any balance has not been paid. If you owe tax, call CRA collections and arrange a repayment agreement first, then apply. Doing this up front is much less trouble than fixing things after a refusal, because being refused in the previous two filing seasons is itself one of the screening standards.

Do you need to be a CPA to keep books or prepare taxes for others? Section 47 of B.C.'s Chartered Professional Accountants Act states that people who provide bookkeeping, consulting and tax return preparation services are not covered by the rule that only CPAs authorized by CPABC can provide certain services, as long as they do not claim to be doing the work under CPA Canada standards. So if you want to work for yourself keeping books and preparing tax returns for others, the law does not require the CPA designation, but you cannot call yourself a CPA, and you cannot issue reports such as audit, review or compilation reports. See section 6 of Guide No. 72.

→ No. 72 · Will AI replace accountants in Canada?

4. What to prepare before you apply

1. A RepID for each applicant. Since October 2022, each applicant has had to enter their own RepID on the EFILE application. If you do not have one:

• sign in to your own CRA account;
• on the Welcome page, select Add account;
• select Representative account;
• select Register with Represent a Client;
• select Register yourself. Each applicant gets their own number this way. The Register your business option next to it is for registering a company, which is a separate thing.

Once you register, you have a seven-character code of letters and numbers: your RepID. If you forget it later, you do not need to register again; sign in to your representative account and find it under Review and update. Keep in mind that a RepID only shows you are a representative registered with the CRA. To see a particular client's information, that client must still authorize you separately.

2. Details of your business. Whether it is a sole proprietorship, partnership or corporation; its name; its Business Number (BN), if you have one; your mailing address, email and phone. Note that the name, BN, business type and the name of the principal owner cannot be changed online once submitted. To change them later you must apply again and get a new number. So use the officially registered name, not a short form.

3. The name, SIN and RepID of each "applicant". The CRA defines who counts:

• sole proprietorship: the owner;
• partnership: the partners (in large or national partnerships, the managing tax partners);
• corporation: the directors, officers and controlling shareholders;
• with branch offices: the branch managers;
• franchise-holding proprietors, partners, directors, officers or controlling shareholders;
• anyone other than an employee who prepares T1 returns for others, such as a subcontractor;
• anyone with management and control over the people above.

Ordinary employees who just do their job are not applicants. The online form takes up to 15 applicants; if you have more, you must complete another form and contact the helpdesk. The CRA screens everyone you list against the standards in section 3.

4. An email address for CRA messages. EFILE notices come from noreply@Canada.ca and are easily treated as spam. Add this address to your contacts before you apply, and check your junk folder often afterward.

5. Applying takes four steps

Step 1: Open the CRA's application page and select "EFILE Registration Online form". You can only apply online, and there is no fee. Start from the EFILE page on canada.ca (section 6 explains why). The link then takes you to apps.cra-arc.gc.ca, which is the CRA's own system. The address is also in the index at the end of this guide.

Step 2: Fill in the form and submit it. Fill it in according to how your business actually runs. If you miss a required field, the page tells you, and you can correct it and submit again.

Step 3: Save the confirmation page. Once the form is accepted, a confirmation page appears right away with the three things that matter most: your EFILE number, your password and the phone number of the EFILE helpdesk responsible for your account. Print or save this page. The CRA requires you to keep the password confidential. We suggest not telling partners or employees either.

At this point you have a number, but you can only sign in to maintain your account. You still cannot send returns.

Step 4: Wait for the screening result. It normally takes 30 business days. If you pass, the CRA tells you by email. If you do not, the CRA sends a letter explaining why. Some cases take longer, for example if you have returns not filed, tax not paid, or a complex application.

When to apply? The earlier the better. The CRA encourages you to apply before December 31 so the review can finish before the filing season starts. Volunteers have a different date: for the 2027 season the CRA encourages them to apply before January 11, 2027 (see section 8).

One business, one number. The CRA is clear about this: one EFILE number is enough to file for all your clients. Only tax preparation businesses with more than one location need several numbers.

Which number to call if you have questions. Helpdesks are divided by region, and yours is the one shown on your confirmation page. Roughly, Monday to Friday:

If you call Winnipeg from B.C., in winter (November to the following March) that is 6 a.m. to 5 p.m. in most of B.C., and in summer it is 5 a.m. to 4 p.m.

6. Once approved: how to send your first client return

The channel only opens when the email saying you passed screening arrives. The CRA has a series of requirements for electronic filers sending client returns. Here they are in the order you do things.

1. Choose CRA-certified T1 software. Each year the CRA publishes a certified list, and only software on it can connect to EFILE. The CRA only certifies that the software connects; it does not judge how easy it is to use and does not recommend one over another. Neither do we. One thing to watch: the CRA links your EFILE account to the software you use, and returns sent with software not linked to your account will be rejected. Before you switch, call the helpdesk and have the link changed.

2. Deal directly with the client and verify who they are. The CRA requires you to deal directly with your client, take proper care to verify their identity, and make sure the client has slips and receipts to support every amount of income and every deduction on the return. There are two traps to point out. First, you cannot send a return prepared by a preparer who is not registered for EFILE. For example, a fellow preparer says, "I've done it; let me borrow your number to send it." This is one of the reasons the CRA lists for revoking your authorization. Second, if a client prepares their own return and only wants you to send it, the CRA still treats you as the preparer, with all the same responsibilities.

3. Prepare and send returns from within Canada. This is a written CRA requirement. Do not send client returns while you are abroad.

4. Have the client sign a T183 before you send each return. The T183 is an authorization form, in full the "Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return". By signing it, the client agrees to you filing electronically for them. The rules are:

• one form for each initial and each amended T1, in duplicate, one copy for the client and one for you;
• the form is specific to the tax year, so a 2025 return uses the 2025 form, and you can print it directly from your software. The CRA has announced that the T183 will be revised for the 2027 filing season, so use the new version in your software at that point;
• it must be signed before you send the return. You cannot send first and get it signed afterward;
• you and the client must both keep it for at least 6 years from the date the return was filed electronically. You may keep a scanned copy, but it must be clear and unaltered;
• if a return is rejected and your corrections change the refund or balance owing by more than $300 from the original, the client must sign a new T183;
• for a deceased person, the executor or administrator signs and gives you a copy of the death certificate; if someone signs under a power of attorney, they give you a copy of it. Keep the copy with the T183 for 6 years.

The CRA periodically asks for copies of T183s. If you cannot provide them, your EFILE privileges may be suspended. T183s that are missing, late, illegible or incomplete are all on the list of reasons for suspension.

5. Send from your software. It only counts once you have an "accepted" response. You get a response right away. If it says accepted and gives a confirmation number, the return counts in law as filed with the CRA. If it says rejected, it comes with error codes; correct the return and send it again. If the correction changes the refund or balance owing by more than $300, go back to item 4 and get a new T183. Any change to a refund or balance owing must be given to the client in writing.

6. Looking at a client's CRA account takes a separate authorization. For example, using Auto-fill My Return (where the CRA fills part of the client's tax information into your software) requires the client to have added you as an authorized representative. Since July 15, 2025, authorization for individual clients no longer goes through EFILE; it goes through Represent a Client. Two common ways are: the client signs in to their own CRA account and enters your RepID, or you submit a request in Represent a Client and the client confirms it in their account.

7. Some returns cannot go through EFILE. Examples are ordinary non-resident returns, some deemed-resident returns, returns for a deceased person whose year of death is before the current tax year, and some special forms. These cannot be sent by EFILE. The full list is on the CRA's "File returns" page.

8. Sending has set hours. EFILE is open 21 hours a day. It is down for maintenance from 3 a.m. to 6 a.m. Eastern time, and you cannot send during those three hours. B.C. has stopped changing its clocks as of 2026, while Eastern time still changes, so the gap between them shifts. During Eastern standard time (November to the following March), you cannot send from 1 a.m. to 4 a.m. in most of B.C. During Eastern daylight time, you cannot send from midnight to 3 a.m. The CRA's hours table gives Pacific time as "3:00 a.m. to midnight"; in winter, please work it out from Eastern time yourself. The overall season runs like this: it opened on February 23, 2026 and closes at 11:59 p.m. Eastern time on January 29, 2027 while the systems are converted. As of November 2, 2026, we have not seen the 2027 reopening date on the CRA's pages.

B.C. now uses Pacific Time (PCT, UTC−7) all year and no longer changes its clocks; Eastern Canada still does, with the next changes forward on March 14, 2027 and back on November 7, 2027, and after each of these days the number of hours between B.C. and the East changes. For which time zone an online deadline is in (ET, UTC or another) and how to convert it to B.C. time, see section 10 of Guide No. 63.

→ No. 63 · Canadian time zones at a glance

9. Something new for the 2027 filing season. The CRA has announced that from February 2027, when filing 2026 returns, electronic filers can choose to sign in to their own CRA account first to verify their identity before sending. This is optional and adds a layer of protection against someone using your identity. Once you have done it, you do not need to do it again for other returns while the session stays active.

10. There are rules on advertising. If you plan to advertise your services, the CRA spells these out: you cannot use the words "authorized" or "agent"; you cannot use the CRA's signature or marking or imply a special relationship with the CRA; any time frame you quote for a refund has to be consistent with the CRA's own, which is as little as eight business days; and you must ask for approval before using any part of a CRA publication in your advertising.

11. Watch out for scams. The CRA will never send a message asking for your EFILE number and password. There is a fake EFILE sign-in page designed to steal them. Get to the sign-in page from canada.ca, not from a link in an email or text. If you think your number or password has been exposed, call the helpdesk right away.

7. You must renew every year: how to do it

EFILE is not a one-time application that lasts for life. Each year toward the end of October, the CRA sends an invitation to renew. Without renewing, you cannot keep taking part. Renewal is also online:

• open the CRA's EFILE page, select "EFILE Sign in" on the right, and sign in with your current number and password;
• select "Renew account";
• check your address, email, contact person and phone, and update anything that has changed;
• once you submit, a confirmation page appears right away with your new password and the helpdesk number. Save it;
• go back to your tax software and enter the new password, or sending will fail;
• then comes another round of screening, normally 30 business days, with the result by email or letter.

Here are the dates for the 2027 season, as announced by the CRA:

• if you renew on or after October 19, 2026, you must update your software with the new password (the notice for CVITP volunteers says October 21, 2026);
• if you have not renewed, your old password keeps working until January 29, 2027;
• from January 30, 2027, you need all three of these to send business authorization and cancellation requests and T2 returns: renewed, passed screening and new password in your software. T1 transmission stops at 11:59 p.m. Eastern time on January 29 and reopens after the systems are converted.

These changes cannot be made online. You must apply again and get a new number: the business name, Business Number, business type and name of the principal owner. You also need a new application if the business is sold, partners change, corporate officers change or a branch is added. After applying again, remember to call the helpdesk and ask them to cancel the old number.

If you lose your number or password: do not use "Register for EFILE" to register again. That is a new application and only makes things messier. Call the helpdesk number on your confirmation page to get it back.

If you no longer plan to send returns: do not renew. The CRA is blunt with volunteers: only those who will really file electronically should apply or renew, and not following this could lead to suspension.

8. Volunteering at a free tax clinic: EFILE under CVITP

During tax season, community organizations across Canada run free tax clinics to help people with modest incomes and simple tax situations. The program is called CVITP (the Community Volunteer Income Tax Program). Volunteers do different things: some file electronically, some file on paper and some take support roles that do not involve preparing returns. Only volunteers who file electronically need EFILE.

The order matters, or you will lose time:

• 1. First register as a volunteer on the CVITP web page (Quebec residents register with Revenu Québec's volunteer program, not CVITP);
• 2. Get a RepID (see the steps in section 4);
• 3. Apply for an EFILE number, or renew your existing volunteer number. The CRA's screening only begins once your volunteer registration is complete and your EFILE application is in;
• 4. If you plan to use Auto-fill My Return, you must also give your organization a police records check (from a police service or a background check company, issued within three years of January 1 of the program year). Volunteers who only file on paper, and support volunteers with access to taxpayer information, need this check too.

Conditions for volunteers: be 18 or older; have a SIN or a valid temporary SIN; and meet the screening standards in section 3. The CRA specifically notes that people who do not have a SIN and have not filed a return in Canada may not pass screening, but can still file on paper or take a support role.

A few rules:

• You need to be connected with a participating community organization. It just has to be willing to take you on; you do not have to be an employee or member. In some regions few organizations need volunteers. If you cannot find one after you register, a CVITP officer can help make a connection, but making sure you are connected is your own responsibility;
• If you already have a professional EFILE number, you must apply for a separate volunteer number. The two cannot be mixed;
• Do not share your number and password with other volunteers, and do not use anyone else's;
• If you do not plan to file electronically, do not apply or renew;
• For the 2027 season, the CRA encourages volunteers to submit renewals before January 11, 2027;
• The volunteer line is 1-866-398-3488. A Quebec volunteer's NetFile Québec application is processed only after the EFILE application is done.

9. If your application failed or your number was stopped

First, find the CRA's letter and see which of these it is:

• A request for more information, or conditions: do what the letter says. With a conditional rejection, once you meet the conditions, this rejection does not count toward "rejected in the previous two filing seasons";
• A formal denial: the letter lists the reasons;
• A suspended account: in most cases the CRA first sends a warning letter saying what is wrong and what you need to do. If you do not comply, you will be suspended. In other cases there is no warning: the suspension is immediate, with no possibility of reinstatement.

Second, see whether you can challenge it. If you were denied or suspended, you can apply to the Federal Court for "judicial review", which asks the court to review the CRA's decision. The deadline is 30 days from receiving the decision; after that you need the court to grant an extension. This is a formal court process, so you may want to ask a lawyer before deciding. You can check that a lawyer is licensed in the directory of the provincial law society (the national starting point and the B.C. address are in the index at the end).

Third, think before you apply again. One screening standard is "not rejected for EFILE in either of the previous two filing seasons", so a formal denial itself counts in the screening for the next two seasons. The CRA also says that a problem that was isolated, minor or many years old may not affect the result, so it depends on the situation. Rather than applying again and again, first sort out the reason you were refused.

If you cannot tell where things stand: call the helpdesk number on your confirmation page and check. Do not register a new number "just to see". Screening looks at the applicant and their tax record, so a new number leaves the original problem where it was.

10. For readers in Quebec

The T1 process in this guide is federal. Quebec has its own provincial return, the TP-1, run by the provincial tax agency Revenu Québec, and it is separate from the CRA's EFILE. The next sentence is only what tax software companies say, so please rely on Revenu Québec's own site before you act: to send TP-1 returns for clients, you first register for a professional representative account with Revenu Québec, then get a NetFile Québec transmission number and access code to enter in certified software. The CRA's notice adds one point: a Quebec volunteer's NetFile Québec application is processed only after the EFILE application is done.

11. Checklist before you start

Before you apply:

• Work out which situation is yours (the table in section 1), and do not mix up NETFILE, the representative account and EFILE
• Your own taxes are in order: no unfiled years and no unhandled balance owing
• You are 18 or older, a Canadian resident, and your SIN is valid
• Each applicant has a RepID
• The business name, BN and principal owner's name are entered as officially registered, because they cannot be changed online after you submit
• Best to submit before December 31 (volunteers, before January 11, 2027)

Once you have the number:

• Print and save the confirmation page, and tell no one the password
• Add noreply@Canada.ca to your contacts and check your junk folder often
• Start sending client returns only after the email saying you passed screening

For each client return:

• Deal directly with the client, verify who they are and make sure their slips and receipts are complete
• Prepare and send it from within Canada
• Have the T183 signed before sending, in duplicate, and keep it for 6 years
• It only counts once you have the "accepted" response and confirmation number
• To see a client's account, first get authorization in Represent a Client

Late October each year:

• Renew when the invitation arrives and enter the new password in your software
• If you no longer plan to send returns, do not renew

Related guides

• → No. 8 · Starting a business
  Preparing taxes for a fee is a business too. That guide covers working alone or forming a company, the steps for sole proprietors in B.C., and how to report your own taxes.
• → No. 36 · Disagreeing with a CRA assessment
  How to object to a CRA assessment; an authorized representative can register the objection for a family member in Represent a Client.
• → No. 37 · Free filing with CRA SimpleFile
  Filing your own return for free if your income is very low and your taxes are simple: the CRA's SimpleFile online, by phone or on paper, and who can use it.
• → No. 63 · Canadian time zones at a glance
  How many hours Victoria is from other provinces, Beijing and the U.S. now that B.C. has kept one time all year since November 1, 2026; how to convert online deadlines given in UTC, ET or PT to B.C. time, and why the CRA's conversion table is wrong in winter.
• → No. 72 · Will AI replace accountants in Canada?
  Do you need to be a CPA to keep books or prepare taxes for others? Which accounting services B.C. law reserves for CPAs authorized by CPABC, and when bookkeeping, consulting and tax preparation are not restricted (section 6); whether AI will replace accountants, and how to become a CPA.

All links in this guide

These are the official web addresses used in this guide. All were opened and checked on November 2, 2026.