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.
Types of returns you can adjust electronically
The returns eligible for electronic adjustment will be listed by period end date in the drop-down menu at the top of the form.
The following returns can be adjusted in My Business Account:
- Form GST34, Goods and Services Tax/Harmonized Sales Tax Return for Registrants
- Form RC7200, GST/HST and QST Return for Selected Listed Financial Institutions
To adjust another type of return (such as GST106, Information on Claims Paid or Credited for Foreign Conventions), send your request in writing to your tax centre.
When you cannot adjust a return electronically
You cannot adjust a return electronically in any of the following situations:
- The return is currently being processed
- Payment in full is still expected or being processed for the return and 14 days have not yet passed from the date the return was received or from the due date of the return, whichever is later
- The reporting period end date is over four years old
- Requests to adjust a period over four years old must be sent in writing to your tax centre
- The reporting period is or was subject to an audit or appeals review
- Requests to adjust a period subject to one of these reviews must be sent in writing to your tax centre
- Your return is a GST/HST simplified return filed by a business registered for the simplified GST/HST
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.