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Important information

The CRA has set a limit of 20 returns for NETFILE-certified software regardless of the net income.

The CRA's primary interest is always to protect the taxpayer.

NETFILE was created so that taxpayers could file their own T1 returns over the Internet using tax preparation software. NETFILE allows individuals to benefit from the same speed and convenience that tax preparers had for years enjoyed in using EFILE to transmit returns for their clients.

The limitations for NETFILE have not changed, and it remains a service for taxpayers to file their own tax returns. EFILE remains for use by those who file on behalf of others.

When you use NETFILE, you sign in with your own electronic signature, which consists of your access code, social insurance number, and date of birth. Only you should use your electronic signature. Tax preparers who file on behalf of others do not need the electronic signatures for their clients, since EFILE was built with filing for others in mind. Instead, they sign in with an assigned EFILE number and a password.

We work to protect taxpayers from potential identity theft, which can arise if you give personal information, such as your access code to someone else. We are working with software developers to ensure taxfilers use the appropriate electronic filing service. There are a variety of EFILE products available, and EFILE software does not require a limit to the number of returns that can be prepared and filed.

For more information on EFILE and software products certified by the CRA, visit the

There is no need for unlimited returns on a product that is for people to self-file. Unlimited returns opens the door for tax preparers to use their clients' electronic signature and NETFILE rather than the system they are suppose to use which is EFILE.

If you prepare returns as a community service, you are invited to be part of the CRA's Community Volunteer Program. You will be provided with a free tax training session and free EFILE software.

For more information please visit the CRA Web site at