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
For reporting periods that begin after December 31, 2023, all GST/HST registrants, with the exception of charities and selected listed financial institutions (SLFIs), are required to file returns electronically. If you continue to file a paper return, you will be charged a penalty.
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)
| 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:
|
✔ | ✔ | 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
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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