Eligibility

GST/HST NETFILE is available to all GST/HST registrants, excluding those with accounts that are administered by Revenu Québec.

Eligible forms

GST/HST NETFILE lets you electronically file Form GST34, Goods and Services Tax/Harmonized Sales Tax Return for Registrants, or Form RC7200, Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Québec Sales Tax (QST) Return for Selected Listed Financial Institutions.

The following forms can also be filed electronically when you file your return using GST/HST NETFILE:

• Form GST66, Application for GST/HST Public Service Bodies' Rebate and Self-Government Refund
• Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages
• Form GST189, General Application for GST/HST Rebates (to enter the Ontario First Nations point-of-sale relief amount)
• Form GST189, General Application for GST/HST Rebates (reason codes 1A, 1C, 5, 7, 8, 9, 12, 13, 16, 20, 23, 24, and 25)
• Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
• Form GST524, GST/HST New Residential Rental Property Rebate Application

For all other rebate forms, if applicable, include the rebate amount on your electronic return and mail the application form(s) to the applicable tax centre. Make sure the tax centre receives the form(s) on or before the due date of your return.

If you are a public service body (PSB) that does not file GST/HST returns, see the Electronic rebate forms page for instructions on how to file your rebate information.

Joint filers

If you are the coordinator of a closely related group of corporations (i.e. you have filed election GST303) and you file returns electronically, you must still send your letter of direction to your tax centre.