Mandatory electronic filing of the GST/HST return

On this page:

• Are you required to file electronically?
• Which electronic filing method can you use?
• What are the differences between each electronic filing method?

Registrants who fail to file an electronic GST/HST return using the correct option will be subject to penalties.

Are you required to file electronically?

You must file your GST/HST returns electronically (GST34) if any of the following apply:

• you have more than $1.5 million in annual taxable supplies (except for charities that are not builders);
• you are required to report recaptured input tax credits (RITCs);
• you are a builder (including a builder that is a charity) who either:
  • sells grandparented housing where the purchaser is not entitled to claim a GST/HST new housing rebate or GST/HST new residential rental property rebate
  • sells housing that is subject to the HST where you purchased the housing on a grandparented basis
• you are a builder (including a builder that is a charity) who is required to report a transitional tax adjustment amount
• you are a builder (including a builder that is a charity) who is claiming a provincial transitional new housing rebate

If a rebate application related to your GST/HST return cannot be filed electronically, the rebate application should be sent by mail no later than the day you file your electronic return to the following address:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

Which electronic filing method can you use?

If you have to file electronically, use the appropriate chart on this page to determine which electronic filing method is available to you.

If you are:

• a builder (including builders that are charities), use Chart 1
• a business other than a builder, use Chart 2

 

Chart 1

Chart 1 - Builders (including builders that are charities)

Builder's situation	GST/HST NETFILE	GST/HST TELEFILE	GST/HST EDI filing and remitting	GST/HST Internet File Transfer
You are required to report RITCs in the reporting period	✔	cannot be used	cannot be used	cannot be used
You sell grandparented housing to a purchaser that cannot claim either of the following rebates: GST/HST new housing rebate GST/HST new residential rental property rebate	not applicable✔	not applicablecannot be used	not applicablecannot be used	not applicablecannot be used
You sell housing that you purchased on a grandparented basis. The housing is subject to the HST.	✔	cannot be used	cannot be used	cannot be used
You have to report a transitional tax adjustment amount	✔	not applicablecannot be used	not applicablecannot be used	not applicablecannot be used
You are claiming a provincial transitional new housing rebate	✔	cannot be used	cannot be used	cannot be used
You meet all three of the following conditions: you paid or credited the purchaser with the GST/HST new housing rebate you applied for the rebate on their behalf you are claiming that amount as a deduction from your net tax on your GST/HST return	✔	✔	not applicablecannot be used	not applicablecannot be used
You have more than $1.5 million in annual taxable sales, you are not a charity, and none of the other situations on this chart apply to you	✔	not applicable✔	not applicable✔	not applicable✔

 

Chart 2

Chart 2 - Businesses other than builders

Situation	GST/HST NETFILE	GST/HST TELEFILE	GST/HST EDI filing and remitting	GST/HST Internet File Transfer
You have more than $1.5 million in annual taxable sales, you are not a charity or a builder, and you are not required to report RITCs	✔	✔	✔	✔
You are required to report RITCs in the reporting period	✔	not applicablecannot be used	not applicablecannot be used	not applicablecannot be used

What are the differences between each electronic filing method?

You can file the GST/HST return for your business electronically in various ways, depending on your situation. To find the features for each method, go to File a GST/HST return, rebate or election electronically.

 

Forms and publications

• GST/HST NOTICE249 Questions and Answers on the New Reporting Requirements for GST/HST Registrants

Related topics

• Penalties and interest
• E-services for Businesses

Date modified:

2015-07-08