Report instalment payments on your GST/HST return
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Remit (pay) the GST/HST by instalments
- Find out if you need to pay GST/HST by instalments
- Calculate your instalment payments
- When to pay
- How to pay
- Report instalment payments on your GST/HST return
- Special rules for selected financial institutions
Report instalment payments on your GST/HST return
When you file your GST/HST return at the end of the fiscal year, report the instalment payments you made throughout the year on line 110 of your return.
Generally, if the instalments you paid are less than your net tax, you have to remit the difference. If the instalments you paid are more than your net tax, you can claim the difference as a refund.
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- Date modified:
- 2023-03-08