Which GST/HST return to use in your situation

Find out what you need to report on your return, depending on your situation.

Types of GST/HST returns

The GST/HST return most registrants file is sometimes referred to as Form GST34 or GST62, even though most registrants must file electronically and do not need to download a form. You can file a regular GST/HST return electronically using your online CRA account, GST/HST NETFILE, GST/HST TELEFILE, in certified accounting software, or through a participating Canadian financial institution.

You can also file a joint GST/HST and QST return (Form RC7200) using certain electronic methods.

Refer to:

• Filing your GST/HST return using different methods
• Instructions for completing a GST/HST return (including a link to a printable working copy of the return)

In certain other situations, you may need a specialized GST/HST return that cannot be filed electronically:

• Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges
• Form GST60, GST/HST Return for Purchase of Real Property or Carbon Emission Allowances
• Form GST489, Return for Self-assessment of the Provincial Part of Harmonized Sales Tax (HST)
• Form GST531, Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST)
• Form RC7260, GST/HST and QST Return for Purchase of Real Property/Immovable or Carbon Emission Allowances by a Selected Listed Financial Institution

Simplified GST/HST for non-resident digital-economy businesses

If you are a non-resident digital-economy business registered for simplified GST/HST, refer to Complete and file a return for non-resident digital-economy businesses.

When to report charging and collecting discrepancies

If you have charged the GST/HST and you have not collected it yet

You are liable for the GST/HST you charged on goods or services on the day you receive the payment or on the day the payment is due (whichever day is earlier). The Canada Revenue Agency considers the payment to be due on the date you issue an invoice or the date specified in an agreement, whichever comes first.

If you issue an invoice before you receive the payment, you have to include the GST/HST charged on the invoice in the reporting period that includes the date of the invoice, even if you have not yet collected the tax.

For more information, refer to Records you need to support your claim.

If you have charged the GST/HST and you were never paid for it

If you already reported and remitted the GST/HST for a credit sale on your GST/HST return, and all or part of the amount owed to you became a bad debt, you can recover the GST/HST you overpaid as a tax adjustment on line 107 (or line 108 if you are filing using GST/HST TELEFILE). To do this, you have to deal with the person at arm's length. Then you can write off the amount owing as a bad debt in your records.

Bad debt being recovered

If you claimed a bad debt adjustment and you later receive a payment towards that debt, refer to Resolve an issue with a payment.

If you did not charge the GST/HST when you were supposed to

If you were required to charge the GST/HST, but did not charge it, you are still liable for the tax.

You have to include the GST/HST that you should have charged in the reporting period during which you should have charged the tax.

If you were charged the GST/HST and you have not yet paid it

When you calculate your input tax credits (ITC), you can include the GST/HST for purchases and expenses for which you have been invoiced but not yet paid. This means that you can claim an ITC on your return for the GST/HST you owe to your suppliers before you pay the invoice.

How to report GST/HST in different situations

If you had no income for a period

You must file a return each period, even if you had no business activity or income. Filing a return with all $0 amounts is called filing a nil return.

Refer to: Who needs to file a GST/HST return

If you own multiple businesses

If you have multiple businesses that you operate as a sole proprietor, you have to include the revenues from all of them and the applicable GST/HST under your GST/HST account number.

If you sold business assets

If you sell individual assets of your business, such as equipment or furniture, GST/HST generally applies to the supply.

If you provided a taxable benefit to an employee

If you are considered to have collected the GST/HST on a taxable benefit, you have to calculate the amount of the GST/HST due. The amount of the GST/HST you are considered to have collected on a taxable benefit is based on a percentage of the value of the benefit for GST/HST purposes.

The percentage rate you use depends on both of the following factors:

• The province or territory in which the employee ordinarily reported to work
• Whether or not the benefit is an automobile operating expense benefit

For more information, refer to Determine if a benefit is taxable.

If your revenue from taxable supplies falls below the threshold

Once you are registered, even if your revenue from taxable supplies is $30,000 or below, you still have to charge and remit the GST/HST on your taxable supplies of property and services. You must also file a return for each reporting period.