# Canada Tax Desk

> Straight answers for filing with the CRA: NETFILE, notices of assessment, slips, credits, RRSP and TFSA rules, and GST/HST for small business.

Independent editorial site. Not affiliated with any government agency or software company.

## NETFILE and E-Filing

- [NETFILE and E-Filing guide](https://canadataxdesk.com/netfile)
- [CRA EFILE: How Tax Preparers File Returns for Clients](https://canadataxdesk.com/netfile/cra-efile-service): CRA EFILE is the electronic filing service for people and firms who prepare tax returns for others. Preparers apply online, pass a suitability screening, recei…
- [NETFILE Access Code: Where to Find It on Your NOA in 2027](https://canadataxdesk.com/netfile/netfile-access-code): The NETFILE access code is an 8-character code of letters and numbers printed on the right side of your most recent notice of assessment. You can also see it i…
- [NETFILE Eligibility: Who Can and Cannot File Online](https://canadataxdesk.com/netfile/netfile-eligibility-rules): NETFILE eligibility depends on three things: the tax year, the type of return and what is on it. In the 2026 season NETFILE accepts original returns for 2018 t…
- [NETFILE Not Working? CRA-Side Causes and What to Do](https://canadataxdesk.com/netfile/netfile-not-working): When NETFILE is not working, the cause is usually on a short list: the service is in its 3 a.m. to 6 a.m. ET daily maintenance, the season is closed, the tax y…
- [When Does NETFILE Open? Dates for the 2027 Tax Season](https://canadataxdesk.com/netfile/netfile-open-date): When does NETFILE open for 2026 returns? The CRA has not announced the 2027 date yet; it is usually published in the fall. In 2026 the service reopened on Mond…
- [NETFILE Quebec: Filing Your Quebec and Federal Returns](https://canadataxdesk.com/netfile/netfile-quebec-returns): NETFILE Quebec is really two transmissions. A Quebec resident sends a federal T1 to the CRA through NETFILE and a separate provincial TP-1 to Revenu Quebec thr…
- [NETFILE Rejected: Why the CRA Refused Your Tax Return](https://canadataxdesk.com/netfile/netfile-rejected-return): A NETFILE rejected message means the CRA received your data but refused it, so the return has not been filed. The usual causes are a name, date of birth or add…
- [ReFILE CRA: How to Amend Your Return with Tax Software](https://canadataxdesk.com/netfile/refile-cra-amend-return): ReFILE is the CRA service that lets you send changes to an already assessed T1 return straight from certified tax software. In the 2026 season it covers tax ye…

## Filing Your Return

- [Filing Your Return guide](https://canadataxdesk.com/filing)
- [CRA Auto-fill My Return: How It Pre-fills Your Tax Slips](https://canadataxdesk.com/filing/auto-fill-my-return): CRA Auto-fill my return is a service inside NETFILE-certified tax software that downloads information the CRA already holds, such as T4, T5 and RRSP slips, you…
- [CRA Automatic Tax Filing: Who May Qualify Starting 2027](https://canadataxdesk.com/filing/automatic-tax-filing-cra): CRA automatic filing is a plan, announced in Budget 2025, for the CRA to file returns for some lower-income people who owe no tax and have not filed. The CRA d…
- [Late Filing Penalty Canada: How the CRA Calculates It](https://canadataxdesk.com/filing/late-filing-penalty-canada): The late tax return penalty in Canada is 5% of the balance owing plus 1% of that balance for each full month the return is late, up to 12 months, so the maximu…
- [Late Tax Return Canada: How to File Overdue Tax Returns](https://canadataxdesk.com/filing/late-tax-return-canada): A late tax return in Canada costs you a penalty only if you owe tax for that year; otherwise the main cost is delayed refunds and benefits. You can still file…
- [Paper Tax Return Canada: How to File Your Return by Mail](https://canadataxdesk.com/filing/paper-tax-return-canada): You can still file a paper tax return in Canada. Download or order the T1 package, complete the federal return, your provincial Form 428 (except Quebec) and an…
- [RC4288 Taxpayer Relief Request: Cancel CRA Penalties](https://canadataxdesk.com/filing/rc4288-taxpayer-relief-request): An RC4288 taxpayer relief request asks the CRA to cancel or waive penalties and interest, not the tax itself. The CRA considers extraordinary circumstances suc…
- [Self-Employed Tax Deadline Canada: June 15 vs April 30](https://canadataxdesk.com/filing/self-employed-tax-deadline): The tax deadline in Canada for self-employed people has two parts. The 2026 return is due Tuesday, June 15, 2027, but any tax owing must be paid by Friday, Apr…
- [SimpleFile CRA: Who Gets an Invitation and How It Works](https://canadataxdesk.com/filing/simple-file-cra-invitation): SimpleFile is the CRA's free filing service for people with lower income and a simple tax situation. You answer short questions and the CRA completes the retur…
- [Tax Deadline Canada: 2027 Filing and Payment Due Dates](https://canadataxdesk.com/filing/tax-deadline-canada): The tax deadline in Canada for 2026 returns is Friday, April 30, 2027, for both filing and paying. Self-employed people and their spouses or common-law partner…
- [Tax Changes 2027 Canada: What's New for the Tax Season](https://canadataxdesk.com/filing/tax-season-whats-new): The main tax changes for the 2027 season in Canada apply to 2026 income: the lowest federal rate is 14% for the whole year, the first bracket rises to $58,523…

## After You File

- [After You File guide](https://canadataxdesk.com/after-you-file)
- [Change My Return CRA: Fix a Mistake on Your Tax Return](https://canadataxdesk.com/after-you-file/change-my-return-cra): Change my return is the CRA's online service in My Account for correcting a personal tax return that has already been assessed. It covers the 10 previous calen…
- [CRA Balance Owing: How to Pay It and Avoid Extra Interest](https://canadataxdesk.com/after-you-file/cra-balance-owing): A CRA balance owing is tax you still owe after your return is assessed. For 2026 returns it is due April 30, 2027, even for self-employed people who file by Ju…
- [CRA Payment Arrangements: How to Set Up a Tax Payment Plan](https://canadataxdesk.com/after-you-file/cra-payment-arrangement): CRA payment arrangements let you pay a tax debt in instalments you agree with the CRA. If you owe $1,000 or more in personal income tax or COVID-19 benefit rep…
- [CRA Pre-Assessment Review: Why Your Refund Is on Hold](https://canadataxdesk.com/after-you-file/cra-pre-assessment-review): A CRA pre-assessment review is a check the CRA runs before it issues your notice of assessment, so the refund waits until the review ends. You get a letter ask…
- [CRA Refund Delay: Why the CRA Is Holding Your Refund](https://canadataxdesk.com/after-you-file/cra-refund-delay): A CRA refund delay usually has one of five causes: the return is under review and the CRA is waiting for documents, the refund was applied to a debt, a sole pr…
- [How Long Does the CRA Take to Process a Tax Return?](https://canadataxdesk.com/after-you-file/cra-refund-processing-time): How long does the CRA take to process a tax return? Its service standard is a notice of assessment within 2 weeks for returns filed online and within 12 weeks…
- [CRA Refund Status: How to Check Where Your Refund Is](https://canadataxdesk.com/after-you-file/cra-refund-status): To check your CRA refund status, sign in to your CRA account and open the progress tracker under Tax returns. It shows whether your return is received, in proc…
- [CRA Review Letter: What It Means and How to Respond](https://canadataxdesk.com/after-you-file/cra-review-letter): A CRA review letter asks you to prove an amount you reported or claimed, usually by sending receipts or slips. It is a routine check, and the CRA states it is…
- [Notice of Assessment: How to Read Your CRA NOA Line by Line](https://canadataxdesk.com/after-you-file/notice-of-assessment): A notice of assessment (NOA) is the CRA's summary of how it assessed your income tax and benefit return. It shows whether you get a refund, owe an amount or ha…
- [Notice of Reassessment: Why the CRA Changed Your Return](https://canadataxdesk.com/after-you-file/notice-of-reassessment): A notice of reassessment (NOR) is the updated result the CRA sends when it changes a return it has already assessed. It follows a change you asked for through…
- [T1 Adjustment Request: How to Use Form T1-ADJ by Mail](https://canadataxdesk.com/after-you-file/t1-adjustment-request): A T1 adjustment request is the paper route for asking the CRA to change an individual return it has already assessed. You complete Form T1-ADJ, one form per ta…
- [Where Is My Notice of Assessment? Find It in My Account](https://canadataxdesk.com/after-you-file/where-is-my-notice-of-assessment): Your notice of assessment is in your CRA account. Sign in, open your individual account (My Account), then choose Tax returns or Mail and select the year you n…

## CRA Account

- [CRA Account guide](https://canadataxdesk.com/cra-account)
- [Change CRA Direct Deposit: Update Your Bank Account](https://canadataxdesk.com/cra-account/change-cra-direct-deposit): A CRA direct deposit change made in My Account or through your new bank's online banking is recorded the next business day. A mailed paper form can take 3 mont…
- [CRA Account Locked: How to Unlock It and Get Back In Fast](https://canadataxdesk.com/cra-account/cra-account-locked): A CRA account locked after wrong passcodes usually reopens by itself after 30 minutes. If it locks 3 times, or you have forgotten your user ID, password or sec…
- [CRA Backup Multi-Factor Authentication: What Changed](https://canadataxdesk.com/cra-account/cra-backup-mfa): CRA multi-factor authentication asks for a one-time passcode each time you sign in. Since February 2026 the CRA requires a backup MFA option on file as well as…
- [CRA Direct Deposit: How to Set It Up for Tax Refunds](https://canadataxdesk.com/cra-account/cra-direct-deposit): CRA direct deposit sends your tax refund and benefit payments straight into a Canadian bank or credit union account. Sign up in My Account under Profile, or th…
- [CRA Scam or Real? How to Check a CRA Letter, Text or Call](https://canadataxdesk.com/cra-account/cra-letter-scam): To spot a CRA letter scam, compare the message with how the CRA really works. The CRA does call and mail letters, but it never threatens arrest, never demands…
- [CRA Login Help: Sign-In Options and Common Problems](https://canadataxdesk.com/cra-account/cra-login-help): To use the CRA login, go to the Sign in to your CRA account page on canada.ca and pick one of three routes: a CRA user ID and password, a Sign-In Partner that…
- [Register for CRA My Account: Step-by-Step for First-Timers](https://canadataxdesk.com/cra-account/cra-my-account-register): To register for CRA My Account, have your SIN, date of birth and figures from an assessed tax return filed in the last 2 years ready. Pick a sign-in method, en…

## Tax Slips and Lines

- [Tax Slips and Lines guide](https://canadataxdesk.com/tax-slips)

## Tax Rates and Brackets

- [Tax Rates and Brackets guide](https://canadataxdesk.com/tax-rates)

## Disability Tax Credit

- [Disability Tax Credit guide](https://canadataxdesk.com/disability-tax-credit)

## Credits and Deductions

- [Credits and Deductions guide](https://canadataxdesk.com/credits-deductions)

## RRSP, TFSA and FHSA

- [RRSP, TFSA and FHSA guide](https://canadataxdesk.com/registered-accounts)

## GST/HST for Business

- [GST/HST for Business guide](https://canadataxdesk.com/gst-hst)

## Self-Employed

- [Self-Employed guide](https://canadataxdesk.com/self-employed)

## Newcomers, Students and Seniors

- [Newcomers, Students and Seniors guide](https://canadataxdesk.com/newcomers-students-seniors)