CRA confirms that, excepting SLFIs and charities, all GST/HST registrants must file electronically

CRA confirmed that, with the exception of charities and selected listed financial institutions, all GST/HST registrants must file their returns electronically, even if they have received a paper filing package. Continuing to file paper returns will generate penalties.

A 4-digit access code that is required to file returns using GST/HST NETFILE, GST/HST TELEFILE, and GST/HST Internet File Transfer will be found by registrants in their filing package.

Neal Armstrong. Summary of Excise and GST/HST News – No. 119, April 2025, under "Mandatory electronic filing" under ETA s. 238(1).