Excise and GST/HST News – No. 119, April 2025

The Supply of Prescription Eyeglasses and Contact Lenses …

Alternative of retaining particulars of prescription (pp. 1-2)

• In Excise and GST/HST News No. 113 CRA indicated that the simplest way for a supplier to demonstrate that a supply of contact lenses or eyeglasses was made to a consumer pursuant to a valid prescription or assessment record, as required by s. VI-II-9 (see also Contact Lens King), would be to retain a copy of those documents. Alternatively, the supplier could obtain and retain details in order to make that demonstration.

Revised list of particulars (p. 2)

• CRA now provided the following revised list of such particulars (pared down from the list provided in News No. 113):

• the issue date of the prescription or assessment record;
• the name of the eye care professional who issued the prescription or assessment record to the consumer; and
• the details of the prescription or assessment record, such as the sphere, cylinder, axis, base curve, or pupillary distance values and any additional lens recommendations provided by the eye care professional and included on the document.

Mandatory electronic filing

For reporting periods that begin after December 31, 2023, all GST/HST registrants, with the exception of charities and selected listed financial institutions, must file their GST/HST returns electronically. If you continue to file a paper return, you will be charged a penalty.

The Canada Revenue Agency is continuing to update various communications with information related to mandatory electronic filing. For example, the GST/HST filing packages have to be ready many months before they are sent out to registrants. Even if you receive a paper filing package, you are still obligated to file electronically.

Electronic filing options

No computer or Internet access is required to use GST/HST TELEFILE, which is a valid electronic filing option. There are many other free and accessible ways for businesses to file their GST/HST return electronically, including GST/HST NETFILE and My Business Account. For more information on electronic filing options, go to File a GST/HST return, rebate or election electronically.

GST/HST access code

A four-digit access code is required to file returns using GST/HST NETFILE, GST/HST TELEFILE, and GST/HST Internet File Transfer. Your access code can be found in your filing package and can be used for all future returns. You can also change your access code to a number of your choice. For more information, go to Get a GST/HST access code.