GST/HST NETFILE

What's new

• Effective May 13, 2024, the way your business must electronically report the net tax calculation on your GST/HST return has changed. Lines 105 and 108 have been expanded and are no longer fillable fields. They are now automatically calculated based on the amounts you enter on new lines 103, 104, 106, and 107, respectively. For more information on completing your GST/HST return, go to Calculate the net tax – Complete and file a GST/HST return and Instructions for completing a GST/HST Return.
• Under the new GST/HST measures for supplies of cross-border digital products and services, as well as platform-based short-term accommodation, non-resident suppliers, including digital platform operators, may be required to register under a simplified GST/HST framework and collect the GST/HST in respect of those supplies. If you are purchasing products or services from suppliers registered under the simplified GST/HST framework, and you are registered under the normal GST/HST rules, you must provide proof of registration to these suppliers to ensure they do not charge GST/HST on such supplies. Failing to provide this information may result in difficulties in recovering the GST/HST you paid on those supplies since the GST/HST paid cannot be claimed as an input tax credit or a rebate. For more detailed information on recovering the GST/HST paid on supplies acquired from suppliers registered under the simplified registration regime, please consult GST/HST Notice 322.
• If you are a non-resident business and have registered under the simplified GST/HST, you can file your simplified GST34 return using the GST/HST NETFILE online service or the Represent a Client online service. For more information on filing your simplified GST34 return, go to Complete and file a return.
• If you have no amounts to report you can file your return faster by selecting “I am filing a nil return (all fields are $0)” on the first Web form. Your return will then have $0.00 entered in all the fields. To file your return, agree to the certification statement, and select “Submit”.
• Public service bodies can file Form GST66, Application for GST/HST Public Service Bodies’ Rebate and GST Self-Government Refund, and Form GST523-1, Non-profit Organizations – Government Funding, using the links on the Electronic rebate forms page.
• You can sign up for email notifications from the CRA by providing your email address when filing your GST/HST return. We will then send you an email when notices, letters, and statements are available to be viewed in My Business Account. We will do this instead of printing the documents and mailing you a paper copy. (Separate registration for My Business Account is required).