Using third-party software – File your GST/HST return

You can create your electronic return using approved third-party accounting software and upload it to the Canada Revenue Agency (CRA) online. This online upload service is referred to as GST/HST Internet File Transfer.

To use this filing method, you need a 4-digit GST/HST access code.

Ready to file

If your return is created and ready to file, proceed to:
Upload your returnusing the GST/HST Internet File Transfer application

Certified accounting software

To use this service, you need to prepare your return with CRA-certified software that supports GST/HST Internet File Transfer.

Refer to: Certified CRA-approved GST/HST software

What you can and cannot do

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

You can:

• Meet electronic filing requirements
• Get a confirmation number right away
• File without an online CRA account

You cannot:

• File without a GST/HST access code
• File elections
• File a return for an account administered by Revenu Québec
• File a combined Form 7200, 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 rebates (refer to Claim a GST/HST rebate)

File electronically and send forms by mail

If you want to use Internet File Transfer 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 Internet File Transfer

Choose another filing method that works for you.

Before you start

If you plan to upload your return using GST/HST Internet File Transfer, make sure you:

• Are using certified CRA-approved GST/HST software
• Know what you can and cannot file using this method
• Have your 4-digit GST/HST access code
• 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. Generate your electronic GST/HST return and save it in the required .tax file format using your certified CRA-approved GST/HST software
   • Prepare your return information in Canadian funds
   • Verify that the Business Number, reporting period and return information generated by your software is correct
2. Record the file name and path of the .tax file containing your return
3. Follow the instructions on the application pages to upload your return to the GST/HST Internet File Transfer application
   • 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
   • The application will do a first check of your return
4. If no issue is found, the Internet File Transfer page will display certain details of your return
   • Ensure that your uploaded return is correct and complete
5. Enter your GST/HST access code
6. 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
7. Confirm that you want to file the uploaded return by selecting yes to the declaration and then select Submit to file your return.
   • The application will do a second check of your return
8. If there are any problems in the uploaded return, it will not be accepted and the system will show an explanation of errors or corrections needed
   1. Save, print, or make note of all the messages
   2. Make the appropriate corrections within your software, according to the error messages you received, before trying to retransmit the return
   3. Re-save your .tax file
9. Once the uploaded return meets the basic requirements, you will receive your confirmation number
   • This means that we have accepted your tax return for processing
   • Keep this confirmation number for your records
10. If you have an amount owing or are expecting a refund:
    • If you have an amount owing, 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
11. Enter your email to sign up for email notifications from the CRA
    • We will send you an email when notices, letters, and statements are available to be viewed in your CRA account instead of mailing you a paper copy
    • You must register separately for a CRA account

If you are ready to file, proceed to:
Upload your returnusing the GST/HST Internet File Transfer application