For a number of years, the CRA has permitted the EFILE community to submit returns in advance of our official opening in February providing their software has been certified.  For the 2010 program (2009  tax year returns) the EOL+ (batch) filing system will accept transmissions into the stockpile inventory on January 25th, 2010 at 8:30 a.m. (eastern (Ottawa) time). These returns will be held until we open for processing on February 15th, 2010.

- EFILE HELP DESK 1/18/2010 4:38AM

For those of you who like to file early, please note that CRA will not be processing T1's filed until February 15th.  If you need your refund before the end of February, it is possible but it takes (on average) 2 weeks for a refund to appear in your mailbox after Efiling...

If you are getting a sizeable refund, as the government isn't giving you money and is merely returning your money, you may want to request a decrease in the tax deducted at source (if possible).