File a GST/HST return

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Handling your GST/HST returns online
How to get GST/HST returns
Methods to file GST/HST returns
When to file GST/HST returns
Consequences for filing a GST/HST return late

Different rules apply to financial institutions.

Handling your GST/HST returns online

Our online services make it faster and easier to handle your company's tax matters, such as:

• file your GST/HST return (Form GST34)
• file your combined GST/HST and QST return (Form RC7200)
• file any applicable schedules with your return
• view and adjust previously filed returns
• file and adjust certain rebates
• access other return types such as payroll, T2
• registration and userid/password needed

Go to My Business Account, if you're a business owner who files GST/HST, payroll, corporation income tax.

Go to Represent a Client, if you act on behalf of a business either as an employee or a representative.

How to get GST/HST returns

If you filed your last GST/HST return online, the CRA will mail you an electronic filing information sheet (GST34-3). Otherwise, the CRA will mail you a personalized four-page return (GST34-2). On the first page of both there is a four-digit access code for electronic filing.

If you lose or did not receive either one, you can do one of the following:

• use our GST/HST Access Code Online service to get a new access code for electronic filing
• use the Online order form to get the non-personalized version (GST62) of the paper return
• call 1-800-959-5525 to get a new GST34-2

Methods to file GST/HST returns

Before you choose a method, you have to determine:

• if you are required to file online
• which online method you can use online

To help you prepare your electronic GST/HST return, use the GST/HST Return Working Copy and keep a copy for your own records.

You can also file:

• in person at a participating financial institution
• by mail by sending your paper GST/HST return (GST34-2 or GST62) to the address on the return

Determine if you are required to file online

You must file your GST/HST returns online (GST34) if your situation is listed below. You can be penalized for failing to file online.

Mandatory electronic filing

Situation	Other conditions
GST/HST registrants that are builders	you are required to report recaptured input tax credits (RITCs) you are claiming a provincial transitional new housing rebate you are required to report a transitional tax adjustment amount you sell grandparented housing where the purchaser is not entitled to claim a GST/HST new housing rebate or GST/HST new residential rental property rebate you sell housing that is subject to the HST where you purchased the housing on a grandparented basis
GST/HST registrants that are not builders	you are not a charity and you have more than $1.5 million in annual taxable supplies you are required to report recaptured input tax credits (RITCs)

If a rebate application cannot be filed electronically, mail it to the address on the rebate form no later than the day you file your electronic return.

Determine the filing method you can use online

Use the appropriate chart to determine which electronic filing method is available to you.

Chart 1 - Builders (including builders that are charities)

Chart 2 - Businesses other than builders

When to file GST/HST returns

The personalized GST/HST return (Form GST34-2) will show the due date at the top of the form. The due date of your return is determined by your reporting period. We can charge penalties and interest on any returns or amounts we have not received by the due date. If you are closing a GST/HST account, you need to file a final return.

You have to file a GST/HST return even if you have:

• no business transactions
• no net tax to remit

When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is on time if we receive it on the next business day.

GST/HST filing and payment deadlines

The filing deadline will be different depending on your GST/HST filing period.

See filing deadlines for the different filing periods:

Monthly

Quarterly

Annually - (except for individuals with a December 31 fiscal year-end and business income for income tax purposes)

Annually - (individuals with a December 31 fiscal year-end and business income for income tax purposes)

• monthly
• quarterly
• annually - (except for individuals with a December 31 fiscal year-end and business income for income tax purposes)
• annually - (individuals with a December 31 fiscal year-end and business income for income tax purposes)

Consequences for filing a GST/HST return late

If you do not file your return on time, the CRA may charge a penalty. If you have an overdue amount, we will charge interest.

We will hold any GST/HST refund or rebate you are entitled to until we receive all outstanding returns and amounts. This includes all amounts payable and returns required under other programs administered by the CRA. We can also use any GST/HST refund or rebate that you are entitled to receive to pay that outstanding amount.

Related services and information

My Business Account
GST/HST NETFILE
GST/HST TELEFILE
Represent a Client
Liaison Officer Initiative (LOI)
Complaints and disputes

Related program

Business audits
Voluntary Disclosures Program
Collections at the CRA
Criminal Investigations Program
Informant Leads Program
Offshore Tax Informant Program

Date modified:

2016-12-15