GST/HST electronic filing

Eligibility information

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:

  • 4 digits for the year
  • 2 digits for the month
  • 2 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. This number is printed on your electronic filing information package (Form GST34-3) or on the working copy of your personalized return (Form GST34-2 or Form RC7200).

If you have misplaced your access code, go to Need an access code?

Ontario First Nations point-of-sale relief (GST189)

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.

Public service bodies' rebate (GST284)

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, see the Electronic rebate forms page for instructions on how to file your rebate information.

For more information, see Guide RC4034, GST/HST Public Service Bodies' Rebate.

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 108 of your return, and also reported on line 135.

Builders - transitional information

Check this box if you are a builder of newly constructed or substantially renovated housing in New Brunswick, Newfoundland and Labrador, Prince Edward Island, Ontario, BC or Nova Scotia and you are required to report any of the following on your return for this reporting period (or, in the case of the BC transition rebate, you are reporting the amount of the rebate in this reporting period):

  • the sale of grandparented housing, including the sale of housing originally purchased on a grandparented basis and later sold or self-supplied under conditions where the HST applies or an increased rate of HST applies;
  • the transitional tax adjustment that applies to grandparented sales of housing;
  • the 2% BC transition tax and/or the BC transition rebate related to BC's return to the GST;
  • a provincial transitional new housing rebate that has been assigned to you by the purchaser (RC7000 Type 2 only).

For more information, see GST/HST Info Sheet GI-118, Builders and GST/HST NETFILE.

Recaptured input tax credits (RITCs)

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). For more information, see guide RC4022, General Information for GST/HST Registrants.

Reconciliation of recaptured input tax credits (RITCs)

Check this box if you want to complete Schedule C to reconcile RITCs for a prior fiscal year.

This only applies to businesses that 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 and tour packages (GST106)

Check this box if you want to file Form GST106, Information on claims paid or credited for foreign conventions and tour packages, along with your return.

If you paid or credited rebate amounts for foreign conventions or tour packages, 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.

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

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 My Business Account (separate registration for My Business Account is required). Once you have registered for email notifications, we will no longer print and mail these correspondence items to you.

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 do not include:

  • activities for which a person was designated as a municipality; or
  • activities engaged in the course of:
    • fulfilling a responsibility as a local authority;
    • operating a public hospital, 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; or
    • making facility supplies, ancillary supplies or home medical supplies or operating a qualifying facility for use in making facility supplies.

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.

Non-selected public service body activities do not include:

  • activities for which a person was designated as a municipality; or
  • activities engaged in the course of:
    • fulfilling a responsibility as a local authority;
    • operating a public hospital, 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; or
    • making facility supplies, ancillary supplies or home medical supplies or operating a qualifying facility for use in making facility supplies.

Line 310 - Hospital authority

"Eligible activities" for the purposes of the public service bodies' rebate refers to the making of facility supplies, ancillary supplies, or home medical supplies, or operating a qualifying facility for use in making facility supplies. For more information, go to GST/HST public service bodies' rebates.

Line 310 (Federal) - Hospital authority

A rebate of 83% of GST and the federal part of HST is available for expenses incurred by eligible charities, public institutions, and qualifying non-profit organizations to the extent that they are also a facility operator or an external supplier. Hospital authorities are eligible for the rebate if their expenses are incurred in activities engaged by the person in the course of operating a qualifying facility for use in making facility supplies, or of making facility supplies, ancillary supplies, or home medical supplies. For more information, go to GST/HST public service bodies' rebates.

Line 311 - Facility operator (on eligible activities)

"Eligible activities" for the purposes of the public service bodies' rebate refers to the making of facility supplies, ancillary supplies, or home medical supplies, or operating a qualifying facility for use in making facility supplies. For more information, go to GST/HST public service bodies' rebates.

Line 311 (Federal) - Facility operator (on eligible activities)

A rebate of 83% of GST and the federal part of HST is available for expenses incurred by eligible charities, public institutions, and qualifying non-profit organizations to the extent that they are also a facility operator or an external supplier. For more information, go to the GST/HST public service bodies' rebates.

Line 312 - External supplier (on eligible activities)

"Eligible activities" for the purposes of the public service bodies' rebate refers to the making of facility supplies, ancillary supplies, or home medical supplies, or operating a qualifying facility for use in making facility supplies. For more information, go to GST/HST public service bodies' rebates.

Line 312 (Federal) - External supplier (on eligible activities)

A rebate of 83% of GST and the federal part of HST is available for expenses incurred by eligible charities, public institutions, and qualifying non-profit organizations to the extent that they are also a facility operator or an external supplier. For more information, go to the 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

BC transition tax and BC transition rebate

The BC transition tax will generally apply to a builder's taxable sale of new housing or an interest in the housing, or a self-supply of new housing, where:

  • GST becomes payable on or after April 1, 2013 (as such, the HST does not apply) and before April 1, 2015, and
  • The construction or substantial renovation of the new housing is 10% or more completed before April 1, 2013.

Where the BC transition tax is payable, the builder of the housing may be eligible for a BC transition rebate if the construction or substantial renovation of the housing is at least 10% completed before April 1, 2013 and not more than 90% completed as of that date. For information on the B.C. transition tax and BC transition rebate, see GST/HST Notice No. 276, Elimination of the HST in British Columbia in 2013 - Transitional Rules for Real Property Including New Housing.

Line 705 - BC transition tax

Enter the 2% BC transition tax that became payable by the purchaser (or, in the case of a grandparented sale, the transition tax that was considered to have been paid by the purchaser and for which you must account) in this reporting period for your sale of newly constructed or substantially renovated housing in BC or an interest in such housing.

Also enter the amount of any 2% BC transition tax that you have to account for in this reporting period for a self-supply (or supplies) of newly constructed or substantially renovated housing in BC. Do not report GST or HST amounts in this field.

This field only applies if the reporting period start date of your return is before April 1, 2015.

For more information, see GST/HST Notice No. 276, Elimination of the HST in British Columbia in 2013 - Transitional Rules for Real Property Including New Housing.

Line 122 - BC transition rebate

Enter the total amount of the BC transition rebate(s) you are claiming for this reporting period. A BC transition rebate is not available before the 2% BC transition tax has become payable for the sale (including the sale of an interest) or self-supply of the newly constructed or substantially renovated housing to which the rebate applies. The BC transition rebate application form must be mailed separately to CRA.

For more information, see GST/HST Notice No. 276, Elimination of the HST in British Columbia in 2013 - Transitional Rules for Real Property Including New Housing.

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.

For more information, see GST/HST Info Sheet GI-118, Builders and GST/HST NETFILE.

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.

For more information, see GST/HST Info Sheet GI-118, Builders and GST/HST NETFILE.

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 GST284, 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).

GST34 return

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.

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

Line 135 - Total GST/HST new housing rebates (included in line 108)

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 108 (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.

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 108)

Enter the pension rebate amount transferred to you from an eligible pension entity. You must also include this amount on line 108 (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 GST/HST 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 108 and line 135.

For more information on how to complete line 111, see 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 to see if a payment has been processed and review account balances and activities by accessing the CRA's electronic services for businesses. If you are a business owner, log in to My Business Account. If you are an employee or representative of a business, log in through Represent a Client. For more information about My Business Account and Represent a Client, go to E-services for Businesses.

QST return

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.

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