Answers to common questions for Goods and Services Tax/Harmonized Sales Tax accounts

1. I filed my goods and services tax/harmonized sales tax (GST/HST) return, rebate, or election electronically, do I need to send a paper copy?
2. How do I request direct deposit?
3. How do I get more remittance vouchers?
4. How can I correct a payment that was allocated to the wrong period?
5. I made an error when filling out my GST/HST return. How can I correct it?
6. How do I change my fiscal year?     
7. I sent in my GST/HST election. Has it been approved?
8. Who has to make instalments payments?
9. How do I calculate my instalments?
10. Why was I charged instalment interest?
11. How do I request an access code?
12. I am a builder. I sent in Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder. Why haven’t I received my rebate?

1. I filed my goods and services tax/harmonized sales tax (GST/HST) return, rebate, or election electronically, do I need to send a paper copy?

No. If you filed any GST/HST form electronically, you do not need to send a paper copy. Send each return, rebate, or election only once.

2. How do I request direct deposit?

The quickest and easiest way to enter or update direct deposit information with the Canada Revenue Agency (CRA) is through My Business Account.

Select “Direct deposit” located under “Manage” in the navigation menu on the My Business Account welcome page to update your direct deposit information today.

For information about other ways to request direct deposit, go to Direct deposit.

3. How do I get more remittance vouchers?

You can order more remittance vouchers for your GST/HST account through My Business Account. Under GST/HST, select "Enquiries service" and then "Order additional remittance vouchers." Or, you can call 1-800-959-5525.

4. How can I correct a payment that was allocated to the wrong period?

 You can transfer an interim payment from one reporting period to another or to an amount owing on any of your accounts in My Business Account. Under GST/HST, select "View and pay account balance," and then select "Transfer Payment" from the sidebar menu on the left.

5. I made an error when filling out my GST/HST return. How can I correct it?

If you need to change a return you already sent us, do not file another return.

You can change an eligible previously-filed GST/HST return in My Business Account by selecting "Adjust a return" under GST/HST.

You can also send a letter to your tax centre telling us your business number, the GST/HST reporting periods you want to change, and the corrected amounts for each line number on your GST/HST return.

6. How do I change my fiscal year?     

You can change your GST/HST fiscal year by filing an election in My Business Account. Under GST/HST, select "File an election" and then "GST70: Election, or revocation of an election, to change a GST/HST Fiscal Year."

You can also fill out Form GST70, Election or Revocation of an Election to Change a GST/HST Fiscal Year,and fax, mail, or bring it to your tax centre.

If you selected an incorrect fiscal year when you became a GST/HST registrant, do not use this form. Instead, call us at 1-800-959-5525.

7. I sent in my GST/HST election. Has it been approved?

If you completed your election online, you are automatically notified if your application has been approved or denied after you select "submit."

You can also verify the elections that have been approved in My Business Account by selecting "View elections" under GST/HST. This service will display your reporting frequency and fiscal year-end, including the effective date, along with other useful information.

8. Who has to make instalments payments?

If you are an annual filer and your net tax for a fiscal year is $3,000 or more, you have to make quarterly instalment payments the next fiscal year. Instalment payments are due within one month after the end of each of your fiscal quarters. We charge interest on instalment payments that are late or not enough.

If you need more information, see Guide RC4022, General Information for GST/HST Registrants.

9. How do I calculate my instalments?

You can calculate your GST/HST instalment payments by going to My Business Account and selecting "Instalment payment calculator" under GST/HST.

If you need more information, see Guide RC4022, General Information for GST/HST Registrants.

10. Why was I charged instalment interest?

We charge interest on instalment payments that are late or not enough. Instalment interest is calculated and charged at the end of the fiscal year.

11. How do I request an access code?

If you need a new access code, go to GST/HST Access Code Online.

If you can’t get an access code using GST/HST Access Code Online, call 1-877-959-5525.

12. I am a builder. I sent in Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder. Why haven’t I received my rebate?

For this type of new housing rebate, the builder doesn’t get a separate rebate. To get this credit, you have to file Form GST190 and report the amount of the rebate adjustment on line 135 and include it in the total on line 108 of your GST/HST return for the period in which you paid or credited the new housing rebate to an eligible purchaser.

If you didn’t include the rebate on the proper lines of your GST/HST return, you can change your return in My Business Account. Under GST/HST, select "Adjust a return."