How to remit (pay) the GST/HST

There are three ways to make a payment:

• remit electronically
• remit at your financial institution in Canada
• send your payment by mail

Payments of $10,000 or more must be paid electronically or at your financial institution. You can make your payments in foreign funds. In this case, the financial institution handling your transaction determines the exchange rate for converting the payment to Canadian dollars.

Remit electronically

You can remit electronically using your financial institution's online or telephone banking services. You do not need a remittance voucher to pay online.

You can also remit electronically using the CRA's My Payment option. My Payment lets individuals and businesses make payments online from an account at a participating financial institution, using the CRA website. For more information, go to Pay now with My Payment.

Another online option is to authorize the CRA to withdraw a pre-determined payment from your bank account to pay tax on specific dates. You can set up an agreement at My Business Account.

For more information, see Payment options for the type of payment you are making.

Remit at your financial institution

GST/HST return filed electronically

If you file your GST/HST return electronically using GST/HST NETFILE or GST/HST TELEFILE, you can still remit your GST/HST at your financial institution. Use Form RC158, Remittance Voucher – Payment on Filing to pay the amount owing. Do not use the remittance part of your GST/HST return.

Other remittance forms for GST/HST payments include:

• Form RC159, Remittance Voucher – Amount Owing, to remit an amount owing or an outstanding balance for a period that has already been assessed
• Form RC160, Remittance Voucher – Interim Payments, to remit your instalment payments
• Form RC177, Remittance Voucher – Balance Due, to remit an amount owing before you file your return

These remittance forms are not available on the CRA's website as they are can only available in a pre-printed format. For more information, see Order remittance vouchers or payment forms.

GST/HST return not filed electronically

If you are not filing electronically, you can file your return and remit an amount owing at your participating financial institution in Canada.

If you are paying at a financial institution and your return requires attached documentation, you have to send the CRA these documents separately.

What to do if you cannot pay

If you cannot pay your balance owing, you can make a payment arrangement. For more information, see When you owe money – collections at the CRA.