ReFILE CRA: amend an assessed return from your tax software

What ReFILE CRA service does

ReFILE is the CRA's electronic channel for amending a personal T1 return through the same certified software you used to file it. You open the saved return, correct the lines that were wrong, and the software transmits only the changes. The CRA then reassesses the return and sends a notice of reassessment.

ReFILE is one of three ways to change a return. The others are Change my return inside your CRA account and a paper or webform Form T1-ADJ. All three end in the same place, a reassessment, but they differ in which years and situations they accept. ReFILE sits inside the NETFILE system, so it follows the NETFILE calendar.

CRA ReFILE previous years: what you can amend this season

For the 2026 season, the CRA's eligibility page lists four tax years for ReFILE: 2022, 2023, 2024 and 2025. The service accepts transmissions from 6:00 a.m. Eastern time on February 23, 2026 until January 29, 2027, when it closes for the annual changeover.

The window has moved forward by one year each season, so 2023 to 2026 is the likely ReFILE range for 2027. Treat that as an expectation only until the CRA updates its eligibility page.

Older years

For a year outside the ReFILE range, use Change my return (it accepts returns from 2016 onward) or Form T1-ADJ. The CRA cannot issue a refund from an adjustment request that goes back more than 10 calendar years, so a 2015 correction requested in 2026 would not produce a refund.

How to send a ReFILE CRA tax return, step by step

The process takes a few minutes once your notice of assessment has arrived. The steps below apply to any certified product; menu names vary by brand.

1. Check your notice of assessment is in your CRA account or mailbox. ReFILE will not accept a return the CRA has not yet assessed.
2. Open the return you originally filed for that year in your certified software. If you switched products, recreate the return as it was assessed, then make the change.
3. Choose the ReFILE or amend option before editing, so the software tracks which lines changed.
4. Correct the figures, such as adding a missed T5 slip, a forgotten RRSP receipt or a medical expense.
5. Review the summary of changed lines. Confirm that name, address, date of birth, marital status and direct deposit details are unchanged.
6. Transmit. The CRA runs a preliminary check and returns a confirmation number within seconds if the change passes.
7. Save the confirmation number and a PDF of the amended return, and keep your receipts in case the CRA asks for them.

Worked example: a missed interest slip

Say your 2025 return was assessed in April 2026 and a T5 for $400 of bank interest arrives late. You reopen the 2025 file, add the slip and send a ReFILE. If all of that interest falls in the lowest 2025 federal bracket of 14.5%, federal tax rises by $58 ($400 x 14.5%), plus provincial tax at your provincial rate. Correcting it yourself is better than waiting for the CRA's slip matching to find it later with interest added.

CRA ReFILE restrictions: returns you cannot amend this way

ReFILE is meant for ordinary resident returns. The CRA's change-your-return page lists situations where the service is refused, and the ReFILE terms add limits on what you may change.

• A bankruptcy return, or any year before the year of bankruptcy
• An optional T1 return for a deceased taxpayer
• A return filed with the wrong province or territory of residence
• A return for an international or non-resident taxpayer, including deemed residents
• A return that requires Form T2203 (income earned in more than one jurisdiction)
• A return for someone else: individual ReFILE users may only amend in their own name

Changes no method will accept

The CRA does not let you use any adjustment channel to apply for benefits or credits, make or revise an election, move a refund to another CRA account or update personal information. Address, marital status and banking changes go through your CRA account instead; see the CRA account guide.

ReFILE vs Change my return vs T1-ADJ

ReFILE and Change my return are both online and share the same 2-week processing standard. The choice usually comes down to where your data lives: if the corrected figures affect many schedules, letting your software recalculate them avoids arithmetic mistakes that a line-by-line edit in Change my return could introduce.

Pick T1-ADJ when the return falls outside both online services, or when your case is on the restriction list. For paper requests, check the CRA's processing-times tool before you mail, since the published figures shifted during 2026.

CRA ReFILE processing time and what happens next

The CRA's standard is to process online change requests within 2 weeks. A 2026 CRA tax tip said more than half of online change requests are handled without asking for documents, while requests that need a deeper review can take up to 49 weeks.

1. You receive a confirmation number at transmission. This means the change was accepted for processing, not that it was approved.
2. The CRA may send a letter asking for receipts. Answer by the date on the letter, ideally by uploading documents in your CRA account.
3. The CRA issues a notice of reassessment. From February 2026, digital notices are only viewable in My Account, and paper notices go to the address on file, not the address typed into your software.
4. Any refund goes to your direct deposit or address on file. Any extra balance owing is due right away, and the CRA generally charges interest back to the original balance-due date for that year.

If you disagree with the reassessment

Sending another ReFILE is not the route for a dispute. File a formal objection, generally within 90 days of the date on the notice of reassessment, online or on Form T400A.