By mail – File your GST/HST return

To file a paper return, you can either mail your GST/HST return to the address on your return, or bring your paper return to a participating financial institution.

What you can file by mail

All GST/HST returns and forms can be sent by mail to the Canada Revenue Agency (CRA). However, most returns must be filed electronically in order to avoid a penalty.

Mandatory electronic filing

Only charities, selected listed financial institutions, and registrants with an approved exemption can file by mail without a penalty.

Refer to: Mandatory electronic filing

To file electronically instead of filing by mail, choose another filing method that works for you.

Get a GST/HST return form

You do not need a return form if you are filing electronically. However, to help you calculate and complete your taxes, you can download a working copy of the GST/HST return (PDF, 116 KB). Do not mail us your working copy.

Request a new GST/HST return form

Each GST/HST return is personalized to you. You cannot download a blank return outside of your online CRA account.

To request a paper GST/HST return (Form GST34-2 or GST62), you can either:

If you normally file by mail, the CRA will automatically mail you a personalized Form GST34-2 return package that includes:

Where to send your return

Mail your GST/HST return to the address printed on your return.

You may need to mail us supporting documents or other GST/HST rebate applications or elections forms.

Refer to: Find a CRA mailing address

Filing in person at a financial institution

Most GST/HST registrants who file on paper can bring their return to a participating financial institution to file it.

You cannot file in person at a participating financial institution if you are doing any of the following:

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