Frequently asked questions: Eligibility

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1. Who can use GST/HST Internet File Transfer?
2. Can I file a return with an amount owing?
3. Can First Nations Tax (FNT) accounts use the service?
4. Can my accountant use GST/HST Internet File Transfer to file my return?
5. Is GST/HST Internet File Transfer the only electronic filing service available for GST/HST returns?

1. Who can use GST/HST Internet File Transfer?

GST/HST Internet File Transfer is available to most GST/HST registrants, excluding those with accounts that are administered by Revenu Québec. For more information on whether you are able to use this service, go to Eligibility.

2. Can I file a return with an amount owing?

Yes. Go to Make a payment to the Canada Revenue Agency to find out your payment options.

3. Can First Nations Tax (FNT) accounts use the service?

Yes. However, after filing your return, you still have to mail Form GST 499-1 (the corresponding FNT schedule) to the Prince Edward Island Tax Centre.

4. Can my accountant use GST/HST Internet File Transfer to file my return?

If your accountant is authorized to file GST/HST returns on your behalf, they can use GST/HST Internet File Transfer to file your return. This method does require the use of GST/HST access code.

Note that your GST/HST access code is your personal security key to filing your return using GST/HST Internet File Transfer. Please do not give your access code to anyone not authorized to act on your behalf.

A GST/HST access code can be created or changed over the telephone by the business owner or an authorized reprentative (with level 2 authorization or higher) while the GST/HST Access Code Online should only be used by business owners.

If your accountant is not authorized to file GST/HST returns on your behalf, a more secure option is for you to sign up for My Business Account. This secure online portal provides additional services, and you can add your accountant as your authorized representative.

5. Is GST/HST Internet File Transfer the only electronic filing service available for GST/HST returns?

No. If you are eligible to file using GST/HST Internet File Transfer, you can also use the GST/HST NETFILE service to file your return via the Internet, or the GST/HST TELEFILE service to file your return using a touch-tone telephone.

In addition, the GST/HST EDI Filing and Remitting program allows you to file your returns and send your payments using electronic data interchange (EDI) technology.