Completing returns

A financial institution that is a GST/HST registrant, other than a selected listed financial institution, must generally file Form GST34-2, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants. For more information, see File my GST/HST return. The non-personalized version of Form GST34-2 is Form GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized).

A selected listed financial institution has unique reporting and remitting requirements for their GST/HST return. The filing methods are different for quarterly and monthly filers than for annual filers.

A financial institution that is a reporting institution has to complete and file Form GST111, Financial Institution GST/HST Annual Information Return.

Although you may file your GST/HST returns more frequently, you must file Form GST111 once per fiscal year, within six months of the end of your fiscal year. Where applicable, report worldwide amounts on this form. For example, a non-resident financial institution would report worldwide amounts and not just amounts related to its Canadian branch, when completing this form. Enter a zero if the amount for a line on Form GST111 is nil or the line does not apply to you. Do not leave lines blank. For instructions on how to complete Form GST111, see Guide RC4419, Financial Institution GST/HST Annual Information Return.

Forms and publications

• GST/HST forms and publications for financial institutions
• Guide RC4022, General Information for GST/HST Registrants
• Guide RC4050, GST/HST Information for Selected Listed Financial Institutions
• Guide RC4419, Financial Institution GST/HST Annual Information Return
• Form GST111, Financial Institution GST/HST Annual Information Return
• Form GST494, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Final Return for Selected Listed Financial Institutions

Date modified:

2013-07-23