Businesses: Are you affected by the change to GST/HST electronic filing requirements?
February 21, 2024
Ottawa, Ontario
Canada Revenue Agency
For GST/HST reporting periods that begin in 2024, all GST/HST registrants, except for charities and selected financial institutions, are required to file returns electronically.
The mandatory electronic filing threshold that was in place for GST/HST returns has been removed for reporting periods that begin on or after January 1, 2024, which means that electronic filing is now required for most businesses.
To determine if you are required to file online and to learn more, visit: File the return – Complete and file a GST/HST return - Canada.ca.
There are many benefits to filing online
Electronic filing has many benefits over paper processing. It saves businesses time and money because recipients can confirm their tax information earlier and receive refunds and credits much faster. It’s also safer and more reliable because data flows seamlessly over secure networks. Paper processing, on the other hand, is vulnerable to more errors and disruptions.
For both business and individual accounts, electronic filing offers:
- convenience and ease
- faster processing times
- quicker communication for errors and discrepancies
- earlier confirmations for tax information
- faster refunds and credits
Heads up: If this change applies to you, there will be penalties for not filing electronically
Registrants who are required to file their GST/HST returns electronically and don’t are subject to the following penalty:
- $100 for the first return that is not filed electronically
- $250 for each subsequent return that is not filed electronically
The penalty will apply even if the GST/HST return is a nil or a credit return. For GST/HST registrants that file annually, this will only apply to their 2024 returns that are due in 2025.
For more information, visit GST/HST penalties and interest.
GST/HST registrants that file monthly or quarterly – a note about waiving penalties
To help GST/HST registrants that file monthly or quarterly and that were not previously required to file electronically, the CRA will be waiving penalties for failure to file GST/HST returns electronically for filing periods beginning on or after January 1, 2024 and before April 1, 2024 as per the following examples:
| Filing frequency | Period | Due Date | Required to file electronically | Penalties if filed by paper |
|---|---|---|---|---|
| Monthly | Jan. 01, 2024 to Jan. 31, 2024 |
Feb. 29, 2024 | Yes | Waived |
| Monthly | Mar. 15, 2024 to Apr. 14, 2024 | May 14, 2024 | Yes | Waived |
| Monthly | Apr. 01, 2024 to Apr. 30, 2024 | May 31, 2024 | Yes | Yes |
| Quarterly | Jan. 01, 2024 to Mar. 31, 2024 | Apr. 30, 2024 | Yes | Waived |
| Quarterly | Mar. 01, 2024 to May 31, 2024 | June 30, 2024 | Yes | Waived |
| Quarterly | Apr. 01, 2024 to June 30, 2024 | July 31, 2024 | Yes | Yes |
| Annual | Jan. 01, 2024 to Dec. 31, 2024 | Mar. 31, 2025 | Yes | Yes |
How to file electronically
The CRA offers many digital services, such as My Business Account, mobile apps, and additional services for businesses to easily manage their tax affairs.
Information on how to electronically file a GST/HST return is available at File a GST/HST return, rebate or election electronically.
Reminder: As you make any kind of changes to your business, you might have questions and need information and guidance from the CRA. We can help. The CRA resources for small and medium businesses web page gives direct access to tax-related services and information for businesses. The Liaison Officer Service is also available to small business owners and self-employed individuals who need help understanding their tax obligations.
Contacts
Media Relations
Canada Revenue Agency
613-948-8366
cra-arc.media@cra-arc.gc.ca
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