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<h3>What does ReFILE exclude?</h3>
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<h2>In addition to the Change my return exclusions for individuals, 
and the EFILE exclusions for EFILE service providers, you cannot 
use ReFILE if you or your client is in one of the following situations:</h2>
<br><br>
<h2>- is amending an election or wants to make an election (for example, 
using Form T2057, Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation)<br>
<h2>- is applying for child and family benefits<br>  
<h2>- is allocating a refund to other CRA accounts<br>
<h2>- is applying for the disability tax credit<br> 
<h2>- has a reassessment in progress<br> 
<h2>- has a first return that has not been assessed (you can view the Express Notice of Assessment (NOA); 
view the regular NOA on Represent a Client or My Account for Individuals; or have a paper NOA on hand to 
validate that a return has been assessed)<br> 
<h2>- is subject to provincial or territorial income tax in more than one jurisdiction<br> 
<h2>- the first return was arbitrarily filed by the CRA<br>
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