Correct a GST/HST return

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Correct a previously filed GST/HST return electronically
Correct a previously filed GST/HST paper return
How to correct bad debt adjustments

Correct a previously filed GST/HST return electronically

You may view the status and the details of a previously filed GST/HST return online. GST/HST returns can be corrected electronically using My Business Account.

If you forgot to include an amount in your ITCs, do not adjust your return. Instead, include any missed ITCs in your next GST/HST return. In most cases, you have up to four years to claim your ITCs.

There are penalties for amounts that are not included, are under/over reported, or are reported incorrectly. For more information, see GST/HST - Penalties and interest.

When not to make your request online

You cannot make your request online if:

• you want to adjust another type of return (such as Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages). Send your request in writing to your tax centre.
• you are requesting a correction to recaptured input tax credits. Send a letter or a copy of the GST/HST confirmation page to your tax centre for the reporting period to be amended. In addition to the information outlined above, your request should include the correct amount for line 1401 and the revised amount for lines 108 and 109.

Correct a previously filed GST/HST paper return

If you need to make changes to a return you have sent us, do not file another return.

If you need to increase the amount of GST/HST collected or collectible, or make any other change to any other line, you can request an adjustment for the reporting period that contains the incorrect or missing amount indicating all of the following:

• your business number
• the GST/HST reporting period to be amended
• the corrected or revised amounts for each line number on your GST/HST return

If you forgot to include an amount in your ITCs, do not adjust your return. Instead, include any missed ITCs in your next GST/HST return. In most cases, you have up to four years to claim your ITCs.

There are penalties for amounts that are not included, are under/over reported, or are reported incorrectly. For more information, see GST/HST - Penalties and interest.

How to correct bad debt adjustments

If you claimed a bad debt adjustment on line 107 and you later receive a payment towards that debt, you have to make an adjustment in your line 105 calculation if you are filing electronically (or line 104 if you are filing a paper GST/HST return) for the reporting period in which the amount is recovered. Do not adjust the return in which you originally claimed the bad debt. For more information, see Complete a GST/HST return (line 104).

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:

2016-08-25