• NETFILE is a transaction between the CRA and the individual taxpayer.
• NETFILE allows individual Canadians to file their personal income tax return directly to the Canada Revenue Agency (CRA) using the Internet.
• NETFILE is intended for use by those who prepare their own tax returns and perhaps those of a few family members.

For more information on NETFILE, please visit www.netfile.gc.ca.

• EFILE is designed for those who prepare and file income tax on behalf of others.
• If you electronically file on behalf of others, the CRA requires you become an electronic filer and use EFILE certified tax software, such as FutureTax for EFILE.
To become an electronic filer, you must first register. If you already have an EFILE number, you must renew your EFILE status.

For more information on EFILE, please visit www.efile.cra.gc.ca.