CRA ReFILE Explained
How CRA ReFILE works, which years it covers and what it can't change.
The short version
- ReFILE lets you send a change to a return you already filed, straight from your NETFILE-certified tax software.
- It covers the current tax year and the three before it: 2022 to 2025 in the current season.
- Wait for your notice of assessment before using it.
- Routine online changes are usually processed in about two weeks.
- It can't be used for loss carrybacks, certain elections or a bankruptcy year. Those go on paper.
CRA ReFILE Explained
ReFILE is the “edit” button for a return you sent through tax software. You open the same return, fix the line that was wrong, and send just the change. No second return, no paper form, no envelope.
If you didn't file with software, or the year is older, the other online route is Change my return in My Account. The overview of both, plus paper form T1-ADJ, is on how to change a tax return after filing.
How ReFILE Works
- Wait for the notice of assessment. CRA won't accept a change to a return it hasn't assessed. See notice of assessment explained.
- Open the return in your software. CRA says to use the same NETFILE-certified software you filed with. Make sure it's the version that supports ReFILE.
- Change only what changed: add the late T4, enter the donation receipt, correct the amount.
- Choose ReFILE (some programs call it “adjust a return”). The software sends only the changed lines.
- Keep the confirmation and the receipts. CRA asks for documents only if it needs them.
You'll get a notice of reassessment when it's done. Online changes are usually processed in about two weeks; anything that needs review takes longer.
What ReFILE Handles Well
- A slip that arrived after you filed: a T4, T4A, T5 or T3.
- Deductions and credits you forgot: donations, medical expenses, union dues, child care.
- Typos and amounts in the wrong box.
What ReFILE Can't Do
- Carry back a loss, such as a capital or non-capital loss (use form T1A on paper).
- Make certain elections.
- Change a bankruptcy return, or any year before the bankruptcy.
- Reach years before the ReFILE window. For those, use Change my return (ten years) or form T1-ADJ.
Tax preparers send the same kind of change for their clients through EFILE. If a professional filed your return, ask them to ReFILE it.
Not sure ReFILE is the right route?
Tell the assistant the year and what you need to fix. It tells you whether ReFILE, Change my return or a paper form applies, and roughly what the change is worth.
ReFILE vs. Change My Return vs. T1-ADJ
| ReFILE | Change my return | T1-ADJ | |
|---|---|---|---|
| Where | Your tax software | CRA My Account | Paper, by mail |
| Years | Current plus 3 previous | 10 previous calendar years | Any year (refunds limited to 10) |
| Speed (routine) | About 2 weeks | About 2 weeks | About 8 weeks |
| Best for | Recent years filed with software | Recent years, any filing method | Loss carrybacks, elections, older years |
Change or Objection?
ReFILE is for your own mistakes. If CRA changed your return and you think CRA is wrong, that's an objection, with a deadline, and a ReFILE won't stop that clock. See notice of reassessment: what to do.
Disagree with CRA? File the objection properly
The Objection Pack reads your notice, works out your deadline, drafts your statement of facts and fills in form T400A for you to sign.
Fewer ReFILEs Next Year
Most ReFILEs come from filing too early (before the T3s arrive) or from a missed slip or receipt. File after mid-March if you have investments, and let Return Check compare your slips with the return before you send it.
ReFILE Questions
What is CRA ReFILE?
ReFILE is a CRA service that lets you send a change to a return you already filed, using NETFILE-certified tax software, after you receive your notice of assessment.
Which years can I change with ReFILE?
The current tax year and the three previous years. In the current season that is 2022 to 2025. For older years use Change my return in My Account or form T1-ADJ.
How long does a ReFILE take?
Routine online changes are usually processed in about two weeks. Changes that need review take longer.
Can I use ReFILE before I get my notice of assessment?
No. Wait for the notice of assessment for that return before sending a change.
What cannot be changed with ReFILE?
Loss carrybacks, certain elections, and bankruptcy returns or years before a bankruptcy. These are done on paper.
Sources: CRA, Change your tax return online; Changing a tax return; Making changes to your tax return (2026). Checked October 2026. The ReFILE years shown follow CRA's current-plus-three pattern (2021 to 2024 in the 2025 season); CRA confirms the exact years each February.
Last reviewed October 4, 2026 against CRA and Government of Canada sources. How we check our facts.