How to file your GST/HST and QST return and remit any amount owing

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How to file your GST/HST and QST return and remit any amount owing

The following returns may need to be filed for reporting periods ending on or after January 1, 2013, depending on your particular situation. These returns cannot be filed electronically:

  • Form RC7262, Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Quebec Sales Tax (QST) Return for Selected Listed Financial Institutions (non-personalized); or
  • Form RC7294, Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Quebec Sales Tax (QST) Final Return for Selected Listed Financial Institutions.

Send the completed RC7262 or RC7294 returns to:

Canada Revenue Agency
Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

As of October 2013, the GST/HST and QST return (Form RC7200,Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Quebec Sales Tax (QST) Return for Selected Listed Financial Institutions can to be sent to the Canada Revenue Agency (CRA) electronically through My Business Account or GST/HST Netfile.

You can register for and have access to the CRA's electronic My Business Account service to view the returns that you have to file, check your bank information, or make enquiries.

Remitting amounts owing

You can make a remittance at any participating financial institution in Canada unless you are offsetting an amount owing by a rebate or refund. To do so, you have to use a remittance voucher or a return.

Note

GST/HST and QST refunds and rebates will not be paid to a person until the person has filed all the returns required under the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, the Air Travellers Security Charge Act, and An Act Respecting the Québec Sales Tax.

Forms and publications

Date modified:
2014-09-05