What is the difference between Netfile and Efile?
EFILE is a service by CRA for professional EFilers. Efiler must register with CRA and get an agent number. Efiler can update the address and banking information for their clients and can do batch processing of tax returns. NETFILE is a service by CRA for individuals to file their personal tax returns over the internet. The individual must have a Web Access Code (WAC) to netfile their tax return using CRA certified software.