Which GST/HST (and QST) returns to file – CRA account help – Businesses

The "File a return" web form in My Business Account allows you to choose from 3 types of GST/HST and Quebec sales tax (QST) returns to file. The GST34 option allows you file both GST34 and GST106 returns at the same time. The RC7200 option allows you to file a combined GST/HST and QST return.

When to choose GST34

This option allows you to file your GST34 return along with any applicable schedules and rebates:

• Goods and services tax/harmonized sales tax (GST/HST) return for registrants (GST34)

Using this option, you can also complete and file a GST106 form along with it:

• Form GST106, Information on claims paid or credited for foreign conventions

For information on how to enter your information, refer to Completing a GST/HST return in your CRA account.

When to choose GST106

This option allows you to file a GST106 information return if you do not want to file it with a GST34 return at the same time:

• Information on claims paid or credited for foreign conventions (GST106)

If you want to file both returns at the same time, choose the GST34 option instead.

If you paid or credited rebate amounts for foreign conventions, and you claimed a deduction on your GST/HST return for the amount of GST/HST you paid or credited, then you must file Form GST106. File this return for each reporting period in which you paid or credited these amounts and claimed a deduction on your GST/HST return.

Learn more: Completing a GST106 return in your CRA account

When to choose RC7200

This option allows registrants that are selected listed financial institutions (SLFIs) with a permanent establishment in Quebec to file a RC7200 combined return:

• Goods and services tax/harmonized sales tax (GST/HST) and Quebec sales tax (QST) return for selected listed financial institutions (RC7200)

This option can also be used by Listed financial institutions (LFI) that would only be an SLFI for GST/HST purposes if Quebec were a participating province, and who have monthly or quarterly reporting requirements.

Do not choose this option if you are an SLFI for GST/HST purposes that does not have a permanent establishment in Quebec. Instead, choose option GST34.