Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence.
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Excise and GST/HST Rulings Directorate
Place de Ville, Tower A, 15th floor
320 Queen Street
Ottawa ON K1A 0L5
Case Number: 127017
August 9, 2010
Dear XXXXX:
Subject:
GST/HST INTERPRETATION
Filing of Paper Return where an Electronic Return is required
Thank you for your XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the filing of a GST/HST return where an electronic return is required.
HST applies at the rate of 15% in Nova Scotia, 13% in New Brunswick, Newfoundland and Labrador, and Ontario, and 12% in British Columbia. GST applies at the rate of 5% in the remaining provinces and territories.
All legislative references are to the Excise Tax Act (ETA) unless otherwise specified.
Interpretation Requested
If a registrant is required to file its GST/HST return electronically under subsection 278.1(2.1) and the Electronic Filing and Provision of Information (GST/HST) Regulations, but files a paper return (so the penalty under section 280.11 applies), is the paper return still considered a valid return by the CRA?
Interpretation Given
If someone is required to file a GST/HST return electronically under subsection 278.1(2.1) and the Electronic Filing and Provision of Information (GST/HST) Regulations, but files a paper return instead, the CRA will accept the paper return as a valid GST/HST return. However, the mandatory electronic filing penalty under section 280.11 may be imposed for not filing the return in the correct format.
It is not possible for a person to refile by GST/HST TELEFILE or NETFILE for the same period if a paper return has already been filed. If the person realizes after the fact that recaptured input tax credits, or transitional housing information, were required to be reported in that reporting period, the person should send a detailed letter to the tax centre. Through the adjustment process, the CRA will add that information to the appropriate schedules to the GST/HST return for that reporting period.
The foregoing comments represent our general views with respect to the subject matter of your request. These comments are not rulings and, in accordance with the guidelines set out in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service, do not bind the Canada Revenue Agency with respect to a particular situation. Future changes to the ETA, regulations, or our interpretative policy could affect this interpretation.
If you require clarification with respect to any of the issues discussed in this letter, please call me directly at 613-952-0301. Should you have additional questions on the interpretation and application of GST/HST, please contact a GST/HST Rulings officer at 1-800-959-8287.
Yours truly,
Patricia Taylor
A/Manager
General Operations Unit
General Operation and Border Issues Division
Excise and GST/HST Rulings Directorate
UNCLASSIFIED
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