What is the difference between NETFILE and EFILE?

The main difference between NETFILE and EFILE is that NETFILE is intended for individual taxpayers who file T1 or T2 tax returns for self or their own companies whereas EFILE is used by professional tax practitioners who file tax returns on behalf of their clients.

Another difference is that to EFILE the tax practitioner will require an EFILE number from the CRA whereas NETFILE will require a Web Access Code (WAC) or NETFILE Access Code (NAC). Please refer to FAQ “How can I get a Web Access Code (WAC) for my T2 single license?”