File the return (Methods to file)
File the return (Methods to file)
Before you choose a method, you must determine if you are required to file online and which online method you can use.
You can file a GST/HST return electronically, by TELEFILE, or on paper.
Determine if you must file online
You must file your GST/HST returns online (GST34) if your situation is listed in the chart below. You can be penalized for failing to file online.
|GST/HST registrants that are builders||
|GST/HST registrants that are not builders||
If your situation is listed above and you are a selected listed financial institution, you are not required to file your GST/HST returns online.
If a rebate application cannot be filed electronically, mail it to the address on the rebate form no later than the day you file your electronic return.
Determine the filing method you can use online
Use the appropriate chart to determine which electronic filing method is available to you.
- Chart 1 – Builders (including builders that are charities)
- Chart 2 – Businesses other than builders
To help you prepare your electronic GST/HST return, use the GST/HST return working copy and keep a copy for your own records.
Methods to file
You can also file:
- in person at a participating financial institution
- by mail by sending your paper GST/HST return (GST34-2 or GST62) to the address on the return
To help you prepare your GST/HST return, use the GST/HST Return Working Copy and keep it for your own records. The working copy lets you calculate amounts and make sure that everything is correct before filling out your personalized return.
GST/HST NETFILE is a service that allows registrants to file their GST/HST returns and eligible rebates directly to the Canada Revenue Agency (CRA) over the internet.
My Business Account
My Business Account is a secure portal that allows you to interact electronically with the CRA on various business accounts. Business accounts include GST/HST (except for GST/HST accounts administered by Revenu Québec), payroll, corporation income taxes, excise taxes, excise duties, and more.
Represent a client
Represent a Client is a secure service to access tax information on behalf of individuals and businesses, including your employer.
Electronic Data Interchange (EDI)
GST/HST EDI lets you pay the net tax you owe electronically through a participating Canadian financial institution.
GST/HST TELEFILE is a fast, free, and easy-to-use filing option that allows qualifying registrants to file their GST/HST returns in a matter of minutes, using their touch-tone telephone and a toll-free number.
GST/HST Internet File Transfer
GST/HST Internet File Transfer is a service that allows eligible registrants to file their GST/HST returns directly to the CRA over the internet using their third-party accounting software.
If you are not required to file online, you may be eligible to file a paper return. To use this method, you can either mail your GST/HST return (GST34-2 or GST62) to the address on your return, or file in person at a participating financial institution.
You cannot file in person at a participating financial institution if:
- you are claiming a refund
- you are filing a nil return
- you offset the amount owing on your return with a rebate or refund
Your personalized GST/HST return package
Each fiscal year, the CRA will mail you a personalized GST34-3 return package that includes:
- an information sheet with your reporting periods and due dates
- an access code for filing your returns electronically on GST/HST NETFILE or by phone using GST/HST TELEFILE
- remittance vouchers to use if you make your payments at your financial institution
If you are filing electronically and make two consecutive electronic payments, the CRA will no longer send you a filing package unless you request one.
If you file on paper, the CRA will send you the GST34-2 filing information package, which also includes personalized returns. You can use the access code provided in the package if you decided to start using GST/HST NETFILE or GST/HST TELEFILE.
If you need a new return package or access code, do one of the following:
- to request a new GST34-2 or GST34-3, call 1-800-959-5525
- to get a new access code for GST/HST NETFILE or GST/HST TELEFILE, go to GST/HST Access Code Online
- to get a non-personalized version of the paper return (Form GST62), use the Order forms and publications
View a previously filed GST/HST return
You may view the status and the details of a previously filed GST/HST return using My Business Account. You will also be able to view upcoming and overdue GST/HST returns by using the same digital service.
Other GST/HST returns
Depending on your situation, you may have to file a different return. For more information, see:
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