Using the online GST/HST NETFILE form – File your GST/HST return

If you do not have a CRA account, you can file your GST/HST return and eligible rebates directly with the Canada Revenue Agency (CRA) using an online form with an access code.

Ready to file

If your return is ready to file, proceed to:
File your return using the GST/HST NETFILE form

What you can and cannot do

Most GST/HST registrants can file a regular return using this method.

You can:

• Meet electronic filing requirements
• Get a confirmation number right away
• File without an online CRA account
• File a combined Form RC7200, GST/HST and QST return for selected listed financial institutions
• File a return for a non-resident
• File a simplified GST/HST return for a non-resident digital-economy business
• Include schedules
• File Form GST106, Information on Claims Paid or Credited for Foreign Conventions
• File certain rebates
  Rebates you can claim electronically

  You can apply for these rebates when completing your GST/HST return using the NETFILE form:

  • Form GST66, Application for GST/HST Public Service Bodies' Rebate and Self-Government Refund
  • Form GST189, Ontario First Nations point-of-sale relief, reason code 23
  • Form GST190, New Housing Rebate Application for Houses Purchased from a Builder

  You can also apply for certain rebates outside of filing a return using the links for specific Electronic rebate forms:

  • Form GST66, Application for GST/HST Public Service Bodies’ Rebate and GST Self-Government Refund
  • Form GST490, GST/HST Rebate Application for Federal, Provincial, and Territorial Governments
  • Form GST523-1, Non-profit Organizations – Government Funding

You cannot:

• File without an GST/HST access code
• File elections
• File a return for an account administered by Revenu Québec
• File rebates not listed above (refer to Claim a GST/HST rebate)

File electronically and send forms by mail

If you want to use NETFILE for your return but need to file an additional form or rebate claim, you can include the amount on your electronic return and mail the form to the applicable tax centre.

Make sure the tax centre receives the form on or before the due date of your return.

If you cannot use the NETFILE form

Choose another filing method that works for you.

Before you start

If you plan to file your return using GST/HST NETFILE, make sure you:

• Know what you can and cannot file using this method
• Have your 4-digit access code (not required within your online CRA online account)
• Have your Business Number (BN), reporting period "from" and "to" dates, and the rest of the information you need to complete your return
• Read the CRA's statements on security, privacy and non-responsibility for GST/HST electronic services
• Have the necessary web browser and browser settings
• Are aware of the hours of service for electronic GST/HST filing

How to file

1. Access the GST/HST NETFILE form online
   • Your secure session will expire after 35 minutes of inactivity
   • If you end your filing session before confirming that you want to file your return, the information you entered will not be saved
2. Enter your initial details into the form:
   • Your business number
   • Your access code
   • Your reporting "from" and "to" dates
3. Select any additional options that apply to you
   1. If you have no amounts to report, speed up your return by checking the box I am filing a nil return (all fields are $0)
   2. If you want to receive mail related to your GST/HST account electronically, check the box I want to receive email notifications for my GST/HST account
      • Additional fields will display
      • Enter and confirm your email address
      • Check the box I have read and agree to the terms of use for email notifications
   3. Check the box for each rebate or schedule option that applies to your return
4. Follow the instructions to enter your return amounts and select Next when you are finished entering your information
5. Review your return to make sure it is correct and complete
   • If something is incorrect, select Edit next to an item you want to change or Previous to go back and make the corrections
6. When your return is correct and complete, check the Certification box and then select Submit to file your return
7. After you successfully submit your return you will receive a 6-digit confirmation number
   • This means that we have accepted your tax return for processing
   • Keep this confirmation number for your records
8. If you have an amount owing or are expecting a refund:
   • If you have an amount owing, you can Proceed to pay or find out how to make a payment to the CRA
   • If you are expecting a refund, speed up your deposit by setting up direct deposit

If you are ready to file, proceed to:
File your return using the GST/HST NETFILE form