Adjusting a GST/HST (and QST) return – CRA account help – Businesses
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The "Adjust a return" web form within My Business Account allows you to make changes to some previously filed GST/HST and QST returns.
Returns that can be adjusted online
The return you want to adjust may not be listed on the "Adjust a return" screen in your CRA account. Only returns that meet all the eligibility conditions below can be modified online:
- Your return type is one of the following:
- Form GST34, Goods and Services Tax/Harmonized Sales Tax Return for Registrants
- Form RC7200, GST/HST and QST Return for Selected Listed Financial Institutions
- We have finished processing your original return
- We have received and processed full payment (if applicable) and at least 14 days have passed from the later of the following dates:
- The date the return was received
- The return's due date, if it is a monthly or quarterly return
- The reporting period end-date is no more than 4 years in the past
- The reporting period is not related to an Appeals or Audit adjustment
If your return does not meet the conditions (for example, if the return type is a GST106, Information on Claims Paid or Credited for Foreign Conventions), you must mail your adjustment request to your tax centre.
How to mail your adjustment request
Send a letter to your tax centre. The letter must be signed by the business owner or an authorized representative and must contain:
- Your business number (BN) and RT extension
- The reporting period you need to correct
- The corrected amounts for each line on your return
- The name and phone number of someone we can contact if needed
Adjusting rebate amounts
Only Public Service Bodies' (PSB) rebates can be adjusted in My Business Account.
From the GST/HST overview page, open the Rebates tab, then select the Adjust a PSB rebate button.
You can adjust other types in writing, by sending your request to the Prince Edward Island or Sudbury Tax Centre.
Learn more: Claim a GST/HST rebate
Adding a schedule
You can add Schedule B (for recaptured input tax credits) if you did not file the schedule with your original return and you want to add this information as part of your adjustment request.
Schedule A can no longer be added to a return as part of an adjustment. If you previously filed a Schedule A with your original return, you will still be able to adjust the amounts.
Sales and other revenue
Select this checkbox if you did not provide a breakdown of your sales and other revenue on your original return and you want to provide this information as part of your adjustment request. Enter the following on your adjustment:
Associate
Calculation of ITC (input tax credit) recapture
On line 1401, enter the total amount of input tax credits for the provincial portion of the HST on specified property or services that are subject to recapture. Line 1402 (Net RITCs) will be calculated when you select the Next button.
For businesses that have elected to use the estimation/reconciliation method of reporting RITCs, line 1401 cannot be adjusted electronically if the applicable fiscal year has already been reconciled. To adjust this amount, contact your tax centre.
Reconciliation of Recaptured Input Tax Credits
On line 1402A, enter the actual amount of Net RITCs for the fiscal year being reconciled. This would be determined by reviewing your financial records at the end of the fiscal year.
Line 1402R cannot be adjusted electronically.
The Adjustment to Net Tax fields will be calculated when you select the Next button.