ReFILE service

Program(s) affected: T1 Document created: 03 08, 2017 Tax year(s): 2016 Document last modified: Version(s): 20.12, 20.13 Problem status: N/A

If an amended return eligible for ReFILE is paper filed, will the CRA count this against the 10 T1 return paper file limit and subsequently charge penalties if applicable?

The department responsible for Mandatory Electronic Filing (MEF) has provided the following response:

"ReFILE is a digital service and must be used with EFILE certified software. If the EFILER decides to send an amended return by paper or if the EFILER amends the return in the EFILE software, prints it and sends the printed version to the CRA, it will be counted as a paper return when assessing non-compliance for the Mandatory Electronic Filing (MEF) legislation."

The CRA will be revising their web page (www.canada.ca/en/revenue-agency/services/e-services/e-services-tax-preparers/mandatory-electronic-filing-tax-preparers.html) to reflect the new ReFILE web service for electronic amended T1 returns.