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.

Mandatory electronic filing
Situation Other conditions
GST/HST registrants that are builders
  • you are required to report recaptured input tax credits (RITCs)
  • you are claiming a provincial transitional new housing rebate
  • you are required to report a transitional tax adjustment amount
  • you sell grandparented housing where the total consideration for the sale is $450,000 or more, including consideration for any other taxable supply made to the person of an interest in the grandparented housing
  • you sell housing that is subject to the HST where you purchased the housing on a grandparented basis
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.

Paper filing

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:

You can also register for My Business Account to view the due dates for your returns, make electronic payments or file your GST/HST returns without an access code.

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.

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