NETFILE is a transmission service that allows eligible Canadians to submit their personal income tax return to the Canada Revenue Agency using the Internet.
Tax returns filed via NETFILE must first be prepared using a NETFILE-certified product.
The software or Web application produces a .tax file, which must then be uploaded to the CRA independently to constitute a tax filing.
[1] According to CRA, 26% of total 2014 tax returns were sent by Netfile.
[2] To Netfile taxes, users need a certified tax program, which is listed on the CRA website.