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Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

If you are a GST/HST registrant with a reporting period that begins in 2024, you must file your returns electronically (except for charities and selected listed financial institutions). If you don't, the Canada Revenue Agency may charge you a penalty.

The following information will help you complete and file a return.

When to file: Find out the GST/HST filing and payment deadlines
Calculate the net tax (Methods for calculating your net tax): Find out how to calculate the net tax for your situation
What to include in your return: What you need to include in your return
File the return (Methods to file): Find out which filing method you can use
After you file: Information on when to expect your return, penalties and interest, and how to change a return
What to do if you have a complaint: What to do if you are not satisfied with the service
What records to keep: What you need to support your rebate application