Tax season in Canada no longer means stuffing envelopes and waiting weeks for your refund. NETFILE — the Canada Revenue Agency's free electronic tax filing service — lets most Canadians transmit their completed T1 personal income tax return directly to CRA in minutes, from home. If you have ever wondered how it works, whether you qualify, or which software to use, this guide covers everything you need to know about NETFILE for the 2025 tax year.
NETFILE is CRA's secure electronic transmission service for individual Canadians filing their own T1 General income tax return. It is not a piece of software itself — rather, it is the channel through which CRA-certified tax software sends your completed return to CRA over an encrypted connection.
The process works like this: you use certified tax software to prepare your return on your own device, review everything, and then click "File" or "NETFILE" within the software. Within minutes, CRA receives your return and issues a confirmation number. That confirmation number is your proof that the return was received.
One important distinction worth clarifying: NETFILE is not the same as EFILE. EFILE is the transmission system used by professional tax preparers — accountants, tax preparation services, and tax agents — who hold a CRA EFILE number and are authorized to file on behalf of clients. The end result is the same (your return reaches CRA electronically), but NETFILE is specifically for individuals filing their own returns. If you engage a professional to prepare and file your return, they will use EFILE, not NETFILE.
The vast majority of individual Canadians filing a T1 personal return are eligible to use NETFILE. As of 2025, CRA accepts NETFILE submissions for the following tax years:
Returns for tax years prior to 2021 can no longer be submitted via NETFILE and must be filed on paper or through a tax professional using EFILE.
However, there are situations where NETFILE is not available to you:
If any of these situations apply to you, a professional at Swift Accounting Calgary can file your return through EFILE and make sure the right forms are submitted correctly.
When you file using NETFILE, you may be prompted to enter your NETFILE Access Code — an eight-character code (letters and numbers) that appears on your Notice of Assessment (NOA) from the previous year. You can find it in the right-hand corner of the first page of your NOA, or in the "Tax return information" section of your CRA My Account.
The access code is an additional identity verification step. It is not mandatory — you can file without it — but entering it speeds up the process and reduces the chance of your submission being flagged for manual review. If you are filing for the first time and have no prior-year NOA, simply leave the field blank.
CRA maintains a list of certified software at canada.ca/netfile-software, which is updated each tax season. Certification means CRA has reviewed the software and confirmed it can correctly transmit returns through the NETFILE system. The list is the authoritative source — always verify your software appears on it before filing.
For Canadians who want to file at no cost, several strong free options are available:
If your return involves self-employment income, rental income, investments, or other complexity, you may want a paid option:
CRA also offers its own File My Return service for eligible low-income Canadians with simple tax situations — a phone-based automated filing option that is entirely free.
Filing via NETFILE is straightforward once you have your documents in order. Here is the complete process:
Once CRA receives your NETFILE submission, processing typically takes two weeks or less for electronically filed returns. Paper returns take significantly longer — generally eight weeks or more during peak season.
Your Notice of Assessment will be issued once CRA has processed your return. You can view it in CRA My Account at canada.ca/my-cra-account — registering for My Account is strongly recommended, as it gives you access to your NOA, tax slips, RRSP contribution room, benefit information, and more.
If you are entitled to a refund and have set up direct deposit with CRA, you can expect the funds in your bank account within five to eight business days of your NOA being issued. Direct deposit is faster and more reliable than receiving a cheque — you can set it up through My Account or by completing the banking section in your tax software.
If you owe a balance, the filing deadline for most Canadians is April 30. Self-employed individuals (and their spouses or common-law partners) have until June 15 to file, but any balance owing is still due by April 30 to avoid interest charges.
The distinction matters if you are deciding whether to file yourself or hire a professional. NETFILE is for self-filers: you prepare the return, you click submit. EFILE is for authorized professional preparers who transmit on your behalf. Both systems send returns to CRA electronically and produce the same outcome — a processed return and an NOA. The difference is simply who does the preparation and transmission. If your tax situation is complex — multiple income sources, a business, rental properties, or significant investments — working with a professional who files via EFILE often results in a more accurate return and greater peace of mind.
NETFILE itself — the CRA transmission service — is completely free. The cost depends on the software you choose to prepare your return. Several certified options are free for straightforward personal returns, including Wealthsimple Tax, StudioTax, and GenuTax. Paid software tiers add features for more complex situations. CRA also offers the free File My Return phone service for eligible low-income filers.
The NETFILE Access Code is not required — you can leave that field blank and still submit your return. However, first-time filers who have never filed a return with CRA may find their NETFILE submission blocked, because CRA has no prior-year data to verify identity against. In that case, mailing your paper return or having a professional file via EFILE is the appropriate route.
Immediately after a successful NETFILE submission, your certified software will display a CRA-issued confirmation number — a unique alphanumeric code specific to your submission. This is your receipt. Save it. You can also log into CRA My Account within a few hours of filing to see that your return is listed as "received." Processing typically completes within two weeks, at which point your NOA will be available in My Account.
NETFILE is for T1 personal income tax returns only, and only for the four most recent tax years currently accepted (2021 through 2024 as of the 2025 filing season). It cannot be used for corporate returns (T2), trust returns (T3 trust), non-resident returns, the year of death, or bankruptcy-year returns. Complex situations — including emigrants, those with foreign income subject to tax treaty provisions, or individuals with unusual filing requirements — may also be ineligible. When in doubt, the team at Swift Accounting in Calgary can assess your situation and ensure your return is filed correctly through the appropriate channel.
NETFILE makes self-filing accessible, fast, and secure for most Canadians. If your return is straightforward, choosing a free certified software option and filing through NETFILE costs you nothing beyond your time. If your situation is more complex — self-employment, rental income, major life changes, or years of unfiled returns — it is worth speaking with a professional. Contact Swift Accounting to discuss your filing options and make sure your 2025 return is accurate, complete, and filed on time.
Free 30-Min Consultation · No Obligation
Our Calgary team handles personal tax, corporate returns, GST/HST, payroll, and bookkeeping — all under one roof.
Swift Ltd · Calgary, Alberta · swiftltd.ca