File a GST/HST return


Handling your GST/HST returns online

Our online services make it faster and easier to handle your company's tax matters, such as: 

  • file your GST/HST return (Form GST34)
  • file your combined GST/HST and QST return (Form RC7200)
  • file any applicable schedules with your return
  • view and adjust previously filed returns
  • file and adjust certain rebates
  • access other return types such as payroll, T2
  • registration and userid/password needed

Go to My Business Account, if you're a business owner who files GST/HST, payroll, corporation income tax.

Go to Represent a Client, if you act on behalf of a business either as an employee or a representative.

How to get GST/HST returns

If you filed your last GST/HST return online, the CRA will mail you an electronic filing information sheet (GST34-3). Otherwise, the CRA will mail you a personalized four-page return (GST34-2). On the first page of both there is a four-digit access code for electronic filing.

If you lose or did not receive either one, you can do one of the following:

  • use our GST/HST Access Code Online service to get a new access code for electronic filing
  • use the Online order form to get the non-personalized version (GST62) of the paper return
  • call 1-800-959-5525 to get a new GST34-2

Methods to file GST/HST returns

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

Determine if you are required to file online

You must file your GST/HST returns online (GST34) if your situation is listed below. You can be penalized for failing to file online.

Mandatory electronic filing
Situation Other conditions
GST/HST registrants that are builders
GST/HST registrants that are not builders

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)
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 to a purchaser that cannot claim either of the following rebates:

  • GST/HST new housing rebate
  • GST/HST new residential rental property rebate
not applicable not applicablecannot be used not applicablecannot be used not applicablecannot be used

You sell housing that you purchased on a grandparented basis. The housing is subject to the HST.

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 three of the following conditions:

  • you paid or credited the purchaser with the GST/HST new housing rebate
  • you applied for the rebate on their behalf
  • you are claiming that amount as a deduction from your net tax on your GST/HST return
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
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.

See filing deadlines for the different filing periods:

Consequences for filing a GST/HST return late

If you do not file your return on time, the CRA may charge a penalty. If you have an overdue amount, we will charge interest.

We will hold any GST/HST refund or rebate you are entitled to until we receive all outstanding returns and amounts.  This includes all amounts payable and returns required under other programs administered by the CRA. We can also use any GST/HST refund or rebate that you are entitled to receive to pay that outstanding amount.

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