After you file – File your GST/HST return

What happens after you file

In most cases, we process GST/HST returns within 4 weeks.

Checking your return status

To view the status and the details of a previously filed GST/HST return, sign in to your CRA account.

In My Business Account or Represent a Client, you can see your recently filed items in a Progress tracker on the overview page. To understand different status messages and what files can be tracked in your account, get more information about the progress tracker.

You can also find the details of previously filed, upcoming or overdue GST/HST returns in your account:

1. Sign in to your CRA account
2. Access My Business Account or Represent a Client
3. Choose GST/HST and your RT number
4. On your account overview page under Returns, find a list of your expected and filed GST/HST returns

Once you have registered for a CRA account, you can also sign up for email notifications from the Canada Revenue Agency (CRA).

Email notifications from the CRA let you know when important changes are made on your account and when you have mail to view in your CRA account, such as your notice of assessment.

Getting a notice of assessment

Once we process your GST/HST return, we will send you a notice of assessment, if one of the following statements is true:

• You are owed a refund or rebate
• The amount you owe is more than what you paid

Your notice of assessment may include changes we made and details about:

• GST/HST filing penalties
• Interest on GST/HST amounts owing

Most business correspondence, including your notice of assessment, is only available in your online CRA account. There are certain exceptions, such as if your business is unable to create a CRA account, or you have changed your correspondence method to receive paper mail.

For more information about receiving correspondence from the CRA, refer to Online mail for business.

To get a notice of assessment for your own business:

1. Sign in to your CRA account
2. Select the mail icon in the Business tile
3. Select and review your mail items

To get a notice of assessment as an authorized representative for a business:

1. Sign in to your CRA account
2. Select your Representative account to go to Represent a Client
3. Enter the business number and select Access BN
4. Under "Correspondence," select Mail
5. Select and review the business correspondence

If you need a notice of assessment that is not available in your account, contact us about your GST/HST return.

When to expect your refund

You can claim a refund if your net tax (line 109 of your GST/HST return) is a negative amount.

We normally issue refunds within 4 weeks of receiving your return.

Your refund may be delayed if:

• You did not include all necessary information
• You did not complete your return correctly

If you signed up for direct deposit, we will deposit your refund directly into your bank account.

Refer to: Direct deposit

If you are owed interest on your refund, we will pay it based on the prescribed interest rate. Interest is compounded daily on an overpayment up to and including the day the overpayment is refunded or applied to another debt.

Refund holds

If you have any missing returns or unpaid amounts under other acts administered by the CRA, we can hold your GST/HST refund or rebate until you have filed your required returns and paid your outstanding amounts.

These acts include:

If you are a sole proprietor or part of a partnership, we will also hold your personal income tax refund.

We can also use any GST/HST refund or rebate that you are entitled to receive to pay your outstanding amount.

Pay your balance

If you owe money, you must pay your balance before the deadline passes.

Refer to: Remit (pay) the GST/HST

Most payments can be made electronically. If you want to pay in person or by mail, you must use a personalized remittance voucher (a payment slip).

Refer to: Remittance vouchers and payment forms

Change a return you already filed

If you made a mistake on a GST/HST return you already filed, do not file a new return. Instead, make your changes in one of the following ways:

• Through your online CRA account: Option 1

  • Sign in to your CRA account
  • Access My Business Account or Represent a Client
  • Choose GST/HST and your RT number
  • Select Adjust a return
  • Choose the period you want to adjust from the list of periods that are eligible for electronic adjustment
  • Make the necessary changes to your return

• Mail your adjustment information: Option 2

  Send a letter to your tax centre. The letter must be signed by the business owner or an authorized representative and must contain:

  • Your business number (BN) and RT extension
  • The reporting period you need to correct
  • The corrected amounts for each line on your return
  • The name and phone number of someone we can contact if needed

Make a voluntary disclosure

If your errors or omissions may result in a penalty, you may contact the Voluntary Disclosures Program (VDP) to apply for relief from the penalties and potential prosecution.

If you qualify, you will only have to pay the tax owed and any interest.

Refer to: Voluntary Disclosures Program

Preparing for reviews and audits

When you file electronically, keep a copy of your return and any other information you used to prepare it.

To learn more about what other documents you need to keep, refer to GST/HST records to keep.

How to prepare for a post-assessment review

We may contact you for a post-assessment review to verify the amounts on your return. This is different from an audit.

During this review, we may ask you to:

• Explain the amounts reported on your return
• Provide supporting documents like receipts or invoices

If needed, we will make adjustments to your return.

How to prepare for an audit

A tax audit can be overwhelming. Learning more about audits can help you understand:

• What tax audits are and why we do them
• What happens during an audit
• Your responsibilities
• Your rights

Refer to: Business audits