How to change a return

Source URL

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/thr/fnncls/chngrtrnqst-eng.html

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content


How to change a return

If you need to change a Form RC7200, Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Quebec Sales Tax (QST) Return for Selected Listed Financial Institutions or Form RC7262,Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Quebec Sales Tax (QST) Return for Selected Listed Financial Institutions (non-personalized) that you have sent us, do not file another return.

Note

If you forgot to include an amount in your eligible input tax credits (ITCs) or input tax refunds (ITRs), simply add the omitted amount on line 106 or line 206 of your next GST/HST and QST return. In most cases, you have up to two years to claim your ITCs or your ITRs.

If you need to increase the amount of the GST/HST or QST charged or collected, you have incorrectly reported recaptured ITCs or ITRs, you have incorrectly reported your adjustment to net tax determined using the special attribution method, or you have other amounts that must be reported in a previously filed return, you can make an adjustment request through our online service, My Business Account, or by sending a letter to the Summerside Tax Centre indicating:
  • your Business Number (for information on the business number, see Registering your business);
  • the GST/HST and QST reporting period to be amended; and
  • the corrected amounts for each of those line numbers on your GST/HST and QST return.

Make sure an authorized representative signs the letter and includes the name and telephone number of a person we can contact if needed.

How to amend Form RC7291

If you prefer, you can file a new Form RC7291, GST/HST and QST Annual Information Return for Selected Listed Financial Institutions instead of sending a letter, and write the word "AMENDED" at the top of the return. The amended Form RC7291 should contain all the correct information that was reported on the original Form RC7291 as well as the amended/revised information and/or amounts, and be sent to the Summerside Tax Centre.

How to amend Form RC7294

You must file a new Form RC7294, Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Quebec Sales Tax (QST) Final Return for Selected Listed Financial Institutions, instead of sending a letter, and write the word "AMENDED" at the top of the return. The amended Form RC7294 should contain all the correct information that was reported on the original Form RC7294 as well as the amended/revised information and/or amounts, and be sent to the Summerside Tax Centre.

Forms and publications

Date modified:
2014-11-20