Select a filing method

Before you choose a method, you have to determine:

To help you prepare your electronic GST/HST return, use the GST/HST return working copy and keep a copy for your own records.

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

For more information, see Complete and file a return.

Determine if you must file online

You must file your GST/HST returns online (GST34) if your situation is listed 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 1 – Builders (including builders that are charities)

Builder's situation


 

GST/HST NETFILE

 

GST/HST TELEFILE

 

GST/HST
EDI filing
and remitting
GST/HST
Internet
File Transfer
You are required to report RITCs in the reporting period cannot be used cannot be used cannot be used

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

not applicable not applicablecannot be used not applicablecannot be used not applicablecannot be used

You sell housing that you purchased on a grandparented basis, so HST is applied to the housing

cannot be used cannot be used cannot be used

You have to report a transitional tax adjustment amount

not applicablecannot be used not applicablecannot be used not applicablecannot be used
You are claiming a provincial transitional new housing rebate cannot be used cannot be used cannot be used

You meet all 3 of the following conditions:

  • you paid or credited the purchaser with the GST/HST new housing rebate
  • you applied for the rebate on their behalf
  • you are claiming that amount as a deduction from your net tax on your GST/HST return
not applicablecannot be used not applicablecannot be used

You have more than $1.5 million in annual taxable sales, you are not a charity, and none of the other situations on this chart apply to you

not applicable not applicable not applicable

 

Chart 2 – Businesses other than builders
Chart 2 – Businesses other than builders

Situation


 

GST/HST NETFILE

 

GST/HST TELEFILE

 

GST/HST
EDI filing
and remitting
GST/HST
Internet
File Transfer

You have more than $1.5 million in annual taxable sales, you are not a charity or a builder, and you are not required to report RITCs

You are required to report RITCs in the reporting period

not applicablecannot be used not applicablecannot be used not applicablecannot be used

When to file GST/HST returns

The personalized GST/HST return (Form GST34-2) will show the due date at the top of the form. The due date of your return is determined by your reporting period. We can charge penalties and interest on any returns or amounts we have not received by the due date. If you are closing a GST/HST account, you need to file a final return.

You have to file a GST/HST return even if you have:

  • no business transactions
  • no net tax to remit

When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is on time if we receive it on the next business day.

GST/HST filing and payment deadlines

The filing deadline will be different depending on your GST/HST filing period.

To determine the deadline that applies to you, see When to pay.

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