CRA EFILE for Tax Preparers: Registration, Screening and Renewal
EFILE registration, suitability screening and renewal windows
EFILE is the CRA service that lets a registered tax preparer transmit returns electronically. Access requires registering for an EFILE number, passing the CRA's suitability screening, and renewing annually within the CRA's renewal window — a firm that misses renewal cannot transmit until it is reinstated.
What is EFILE?
The CRA's electronic transmission service for tax preparers filing returns on behalf of clients. It is separate from Represent a Client: EFILE lets you transmit, Represent a Client lets you see.
Registering and suitability screening
Applicants provide identifying and business information and undergo the CRA's suitability screening, which considers compliance history among other factors. Screening applies to the applicant and to associated individuals, so a firm's own filing record matters.
The annual renewal window
EFILE privileges are renewed each year within a defined CRA window, ahead of the filing season. Missing it is a self-inflicted outage at the worst possible time. Put the renewal on the firm's compliance calendar as a firm-level obligation, not a personal reminder.
What EFILE obliges the firm to do
Signed authorization from the client before transmitting, retention of the signed forms, and prompt correction of errors. The record-keeping is not optional, and it is the first thing asked for in a monitoring review.
Frequently asked questions
Do I need EFILE to prepare tax returns for clients?
To transmit returns electronically to the CRA on a client's behalf, yes. EFILE registration is separate from Represent a Client authorization: EFILE lets a preparer transmit returns, while Represent a Client provides access to view and manage a client's tax accounts.
How often do I renew EFILE?
Annually, within the CRA's published renewal window ahead of the filing season. Renewal is not automatic. A firm that misses the window loses the ability to transmit until it is reinstated, which is why it belongs on the firm's compliance calendar.
What is EFILE suitability screening?
A CRA review of the applicant's suitability to hold EFILE privileges, which considers compliance history among other factors and extends to associated individuals within the business. A firm's own filing record is therefore relevant to its ability to file for clients.
What records must an EFILE preparer keep?
Signed client authorization forms permitting electronic transmission, retained for the required period, along with the return information transmitted. These are the first documents requested in a CRA monitoring review, so they should be stored on the client record rather than in a drawer.
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