Completing a GST/HST or QST return – CRA account help - Businesses
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Learn how to select options and complete line numbers for your GST/HST or Quebec Sales Tax (QST) returns. These instructions apply to 2 electronic methods for filing GST34 and RC7200 returns:
- Using My Business Account (no access code required)
- Using the online GST/HST NETFILE form (access code required)
Information you need to file your return
Business Number
Enter your business number as follows:
- Enter the first 9 digits in the first text box (e.g. 123456789).
- Enter the last 4 digits in the second text box (e.g. 1234).
Reporting period dates
Pick a date from the calendar, or enter the date as follows:
- Four digits for the year
- Two digits for the month
- Two digits for the day
If you manually enter the date, the format will depend on the browser you are using. The format will be either MM-DD-YYYY or YYYY-MM-DD.
Access code
Enter your four-digit access code.
Selecting options for your return
Ontario First Nations Point-of-Sale Relief (GST189, reason code 23)
Check this box if you are claiming an amount for the Ontario First Nations point-of-sale relief credited on your off-reserve supplies of qualifying property and services.
General Application for GST/HST Rebates (GST189, reason codes 1A, 1C, 5, 7, 8, 9, 12, 13, 16, 20, 24, and 25)
Check this box if you want to file a general application for GST/HST rebates along with your return. You would be able to claim your rebate amount on line 111 of your GST/HST return.
Learn more: Guide RC4033, General Application for GST/HST Rebates
Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund (GST66)
Check this box if you are an eligible public service body (PSB) or if you are eligible to claim a self-government refund under a self-government agreement and want to file a rebate application with your GST/HST return.
If you are a PSB that does not file GST/HST returns, refer to the Electronic rebate forms page for instructions on how to file your rebate information.
Learn more: Guide RC4034, GST/HST Public Service Bodies' Rebate
GST/HST New Housing Rebate Application for Houses Purchased from a Builder (GST190)
Check this box if you are a new home builder and want to file a type 1A or type 1B new housing rebate application form along with your return. The rebate amount must be claimed as a deduction on line 107 of your return, and also reported on line 135.
GST/HST New Residential Rental Property Rebate Application (GST524)
Check this box if you want to file a GST/HST new residential rental property rebate application form along with your return. You would be able to claim your new residential rental property rebate amount on line 111 of your GST/HST return.
Schedule B, Recaptured input tax credits
Check this box if you are required to recapture input tax credits (ITCs) for this reporting period for the provincial portion of the HST on specified property or services. This applies only to certain listed financial institutions and their related companies and/or businesses with annual taxable supplies over $10 million (including sales of associated companies).
Learn more: Guide RC4022, General Information for GST/HST Registrants
Schedule C, Reconciliation of recaptured input tax credits
Check this box if you want to complete Schedule C to reconcile recaptured input tax credits (RITC) for a prior fiscal year.
Businesses can file schedule C only if they have filed election Form RC4531, Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits.
Information on Claims Paid or Credited for Foreign Conventions (GST106)
Check this box if you want to file Form GST106, Information on Claims Paid or Credited for Foreign Conventions, along with your return.
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 this form. You have to file this form for each reporting period in which you paid or credited these amounts and claimed a deduction on your GST/HST return.
Nil return
Check this box if you had no revenue during your reporting period. This option saves a step by setting all fields to $0.
Sales and other revenue
Check this box if you want to give us additional information on your sales and other revenues. Enter the following on your return:
- Line 90: Taxable sales (including zero-rated supplies) made in Canada
- Line 91: Exempt supplies, zero-rated exports, goodwill, financial services, capital real property, and supplies made outside of Canada
- Line 102: Your associates' taxable sales (including zero-rated supplies)
You don’t have to give us this additional sales information, but it will help us to determine the correct reporting period for your account.
If you choose not to provide this additional sales information, enter your total sales on line 101, “Sales and other revenue”.
Do not check this box if you have filed an election to use the quick method of accounting.
Associate
For GST/HST, the term associate is generally used to identify a relationship between persons where one controls the other. An association may exist between:
- Two or more corporations
- An individual and a corporation
- A person and a partnership or trust
- Two persons, if they are associates with the same third person
Email notifications
Most correspondence is only available online in My Business Account by default, except when a business has changed its delivery method to receive paper mail. If you register for email notifications for your GST/HST account, we will send you an email when notices, letters, and statements are available to be viewed in your CRA account.
Ontario First Nations point-of-sale relief
Enter the total amount claimed for Ontario First Nations point-of-sale relief credited on your off-reserve supplies of qualifying property or services.
Public service bodies' rebate
Line 305 – Charity or public institution
Non-selected public service body activities are activities other than:
- In the case of a person designated to be a municipality, those activities for which a person was designated as a municipality
- Activities carried out in the course of:
- In the case of a person determined to be a municipality, fulfilling responsibilities as a local authority
- In the case of a person acting in its capacity as a hospital authority, operating a public hospital, making facility supplies, ancillary supplies, or home medical supplies or operating a qualifying facility to make facility supplies
- In the case of a person acting in its capacity as a facility operator, making facility supplies, ancillary supplies, or home medical supplies or operating a qualifying facility to make facility supplies
- In the case of a person acting in its capacity as an external supplier, making facility supplies, ancillary supplies, or home medical supplies
- In the case of a person acting in its capacity as a school authority, public college, or university, operating an elementary or secondary school, a post-secondary college or technical institute, a recognized degree-granting institution or a college affiliated with or a research body of such a degree-granting institution
Line 306 – Qualifying non-profit organization
If you are a qualifying non-profit organization, you must complete and file Form GST523-1, Non-Profit Organizations – Government Funding, each year. Do not send us your annual reports or financial statements.
Line 310 – Hospital authority
Eligible activities, for the purposes of the public service bodies' rebate, means the making of facility supplies, ancillary supplies, or home medical supplies, or operating a qualifying facility to make facility supplies.
Learn more: GST/HST public service bodies' rebates
Line 311 – Facility operator (on eligible activities)
Eligible activities, for the purposes of the public service bodies' rebate, means the making of facility supplies, ancillary supplies, or home medical supplies, or operating a qualifying facility to make facility supplies.
Learn more: GST/HST public service bodies' rebates
Line 312 – External supplier (on eligible activities)
Eligible activities, for the purposes of the public service bodies' rebate, means the making of facility supplies, ancillary supplies, or home medical supplies, or operating a qualifying facility to make facility supplies.
Learn more: GST/HST public service bodies' rebates
Offset on GST/HST return
Respond "yes" if you want to include the rebate amount (line 409) from your public service bodies' rebate application on line 111 of your GST/HST return.
Respond "no" if you do not want to include the rebate amount (line 409) from your public service bodies' rebate application on line 111 of your GST/HST return.
Schedule A
Grandparented housing
Line 1100 – Total sales
For reporting periods ending after March 22, 2016: enter the total amount of the sale prices for all of the grandparented housing that you sold in the province during this reporting period that had a total sales price (including any amount for any other taxable supply made to the person of an interest in the grandparented housing) of $450,000 or more. Do not include the GST or HST that you are required to collect on these sales.
For reporting periods ending prior to March 23, 2016: enter the total amount of the sale prices for all of the grandparented housing that you sold in the province during this reporting period where the purchaser was not entitled to claim a GST/HST new housing rebate or a GST/HST new residential rental property rebate. Do not include the GST or HST that you are required to collect on these sales.
Enter the total number of grandparented housing units included in the calculation for line 1100 on line 1101.
Line 1102 – Total original purchases
If you are a reseller of newly constructed or substantially renovated housing, enter the total amount of the purchase prices you were charged for all of the grandparented housing that you purchased and subsequently sold or self-supplied where the HST is payable (or an increased rate of HST is payable) on these sales during this reporting period. Do not include the GST or HST you were required to pay on your purchase of the grandparented housing.
Enter the total number of housing units included in the calculation for line 1102 on line 1103.
Calculation of line 105
Line 1200 – Gross GST/HST (before transitional tax adjustment)
Enter the total amount of GST/HST you were required to charge during this reporting period and any adjustments (for example, bad debts that you recovered) that increase your net tax for the reporting period.
Do not include the transitional tax adjustment on line 1200. Report this amount on line 1201.
Line 1201 – Transitional tax adjustment
Enter the total amount of the transitional tax adjustment(s) that you are considered to have collected during this reporting period for newly constructed or substantially renovated housing where the construction or substantial renovation straddles the implementation date for the HST.
Line 105 – Total GST/HST and adjustments
Enter an amount at line 1200, and any applicable amounts for line 1201. Line 105 will be calculated when you select the Next button.
Calculation of line 111 – rebates
Line 1300 – Provincial transitional new housing rebates assigned to you by purchasers
Enter the total amount of all provincial transitional new housing rebates that were assigned to you during this reporting period by purchasers of newly constructed or substantially renovated housing.
After filing your return, send the rebate application form(s) to the Prince Edward Island Tax Centre.
Line 1301 – Other rebates
Enter the total amount of all other rebates on line 111.
Examples include provincial transitional new housing rebates that you are entitled to claim as a builder of newly constructed or substantially renovated housing, and rebates claimed on Form GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund.
Do not include amounts for provincial transitional new housing rebates assigned to you by purchasers of housing that you constructed or substantially renovated. These amounts must be entered on line 1300.
Line 111 – Total rebates
Enter any applicable rebate amounts at line 1300 and 1301. Line 111 will be calculated when you select the Next button.
Schedule B
Line 1400 – Gross ITCs and adjustments (before recapture)
Enter all input tax credits and any adjustments (for example, rebates paid or credited to customers or for bad debts) that decrease the net tax for this reporting period. Include input tax credits for the provincial part of the HST on specified property or services that are subject to recapture.
Note for builders
Builders must include on line 1400 the total amount of any GST/HST new housing rebates (including provincial new housing rebates) that they paid or credited to purchasers of newly constructed or substantially renovated housing during this reporting period.
Calculation of ITC recapture
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 on line 1401 (Gross RITCs). Line 1402 (Net RITCs) and the “Total Net RITCs” field will be calculated when you select the Next button.
Line 1403 – RITC adjustment in respect of a qualifying motor vehicle
Complete this field only if in this reporting period you have sold or removed a qualifying motor vehicle from Ontario, BC or PEI for which you previously added an RITC amount and are now entitled to recover a portion of that RITC, under section 34 of the Regulations. Enter the amount of the allowable deduction in this field. Note: No deduction is allowed if the qualifying motor vehicle was sold or removed from BC after March 31, 2013.
Line 108 – Total ITCs and adjustments
Enter any applicable amounts at lines 1400, 1401 and 1403. Line 108 will be calculated when you select the Next button.
Schedule C
Line 105 – Total GST/HST and adjustments for period (before RITC reconciliation)
This field will be auto-populated based on the information you provided on Schedule A, if applicable.
If Schedule A does not apply, enter the total amount of GST/HST you were required to charge during this reporting period and any adjustments (for example, bad debts that you recovered) that increase your net tax for the reporting period.
Only include amounts for the current reporting period. Do not include amounts for the fiscal year being reconciled.
Line 108 – Total ITCs and adjustments (before RITC reconciliation)
This field will be auto-populated based on the information you provided on Schedule B, if applicable.
If Schedule B is not applicable, enter all input tax credits and any adjustments (for example, rebates paid or credited to customers or for bad debts) that decrease the net tax for this reporting period. Include input tax credits for the provincial part of the HST on specified property or services that are subject to recapture.
Only include amounts that decrease the net tax for this reporting period. Do not include amounts for the fiscal year being reconciled.
Reconciliation of recaptured input tax credits (RITCs)
On line 1402A, enter the actual amount of net RITCs for the fiscal year being reconciled. Calculate this amount by reviewing your financial records at the end of the fiscal year.
On line 1402R, enter the total amount of Net RITCs that were reported on line 1402 of Schedule B throughout the fiscal year being reconciled.
The "Adjustment to net tax" fields will be calculated when you select the Next button.
Line 105 – Total GST/HST and adjustments for period (after RITC reconciliation)
This amount will be calculated when you select the Next button.
In most cases, line 105 will not be affected by the reconciliation of recaptured input tax credits.
Line 108 – Total ITCs and adjustments (after RITC reconciliation)
This amount will be calculated when you select the Next button.
This amount will equal line 108, Total ITCs and adjustments (before RITC reconciliation) less line 116, Total adjustment to net tax.
If line 116, Total adjustment to net tax exceeds the amount available in line 108, Total ITCs and adjustments (before RITC reconciliation), the excess amount will be added to line 105, Total GST/HST and adjustments for period (after RITC reconciliation).
GST/HST return lines (GST34 and RC7200)
Line 90 - Taxable sales made in Canada
Enter the total of your taxable sales (including zero-rated supplies) made in Canada for this reporting period. If you have nothing to report, enter "0".
Taxable supplies are goods and services that are supplied in commercial activity and are subject to GST/HST.
Zero-rated supplies are a limited number of goods and services that are taxable at the rate of 0%. This means that you do not charge GST/HST on the supplies, but you may claim input tax credits for GST/HST paid or payable on purchases made and the expenses incurred to provide the supplies.
Line 91 – Exempt supplies, zero-rated exports, and other sales and revenue
Enter the total of your exempt supplies, zero-rated exports, goodwill, financial services, sales of capital real property, and supplies made outside of Canada for this reporting period. If you have nothing to report, enter "0".
A supply means the provision of property or a service in any way, including: sale, transfer, barter, exchange, licence, rental, lease, gift, and disposition.
Exempt supplies are goods and services that are not subject to GST/HST. This means you do not charge either tax, and you cannot claim input tax credits on purchases made or expenses incurred to provide the supplies.
Line 101 – Total sales and other revenue
If you have reported an amount on line 90 or 91, line 101 will be calculated when you select the Next button.
Line 102 – Your associates' taxable sales
Enter your associates' total of all taxable sales and other revenues (including zero-rated supplies) made in Canada for this reporting period. If you have nothing to report, enter "0".
Taxable supplies are goods and services that are supplied in commercial activity and are subject to GST/HST.
Line 135 – Total GST/HST new housing rebates (included in line 107)
If you are a builder, enter the total amount of GST/HST new housing rebates (including any provincial new housing rebates) you paid or credited to purchasers during this reporting period. You also have to include this amount on line 107 (or on line 1400 if you have to complete Schedule B).
You must still submit the purchaser's new housing rebate application, Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder, including any applicable provincial rebate schedule. These forms can be filed electronically, or sent by mail to the Prince Edward Island Tax Centre or Sudbury Tax Centre.
Do not include any provincial transitional new housing rebates on line 135. Enter these amounts on line 1300 of Schedule A if the rebate was assigned to you by the purchaser, or line 111 if you are a builder who is entitled to claim this rebate.
Line 136 – Deduction for pension rebate amount (included in line 107)
Enter the pension rebate amount transferred to you from an eligible pension entity. You must also include this amount on line 107 (or on line 1400 if you are required to complete Schedule B).
Line 109 – Net tax
This amount will be calculated when you select the Next button.
Line 111 – Rebates
Enter the total rebate amount from rebate forms that you are filing electronically with this return or will be mailing separately to your tax centre. Include only amounts from rebate forms that allow you to claim the rebate amount on line 111 of your return.
Do not include amounts from Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder. These amounts should be reported on line 107 and line 135.
Learn more: Guide RC4022, General Information for GST/HST Registrants
Line 114 – Refund claimed
This amount will be calculated when you select the Next button.
Line 115 – Amount owing
This amount will be calculated when you select the Next button.
Payment of amount owing
If you plan to make a payment within the next five days or by the payment due date, respond "Yes.”
If you do not plan to make a payment within the next five days or by the payment due date, or you do not know when you will make a payment, respond "No (or not sure)". You may receive a notice of assessment for the amount owing.
If you have already made your payment, respond "No (or not sure)".
We do not consider that you have paid or remitted an amount you owe on a return until we or a participating financial institution actually receives it. To avoid interest and/or penalty charges on a late payment, make sure we receive any amount due by the due date.
You can check whether a payment has been processed and review account balances and activities by signing in to your CRA account. From the welcome page, access My Business Account if you are a business owner, or Represent a Client, if you are an employee or representative of a business.
Learn more: Digital services for businesses
QST return lines (RC7200 only)
Line 209 – Net QST
This amount will be calculated when you select the Next button.
Line 214 – QST refund claimed
This amount will be calculated when you select the Next button.
Line 215 – QST amount owing
This amount will be calculated when you select the Next button.
Total refund claimed
This amount will be calculated when you select the Next button.
Total amount owing
This amount will be calculated when you select the Next button.