Method to file

You can file a GST/HST return electronically, by TELEFILE, or on paper. Before you choose a method, you must determine if you are required to file online and which online method you can use.

To help you prepare your GST/HST return, use the GST/HST Return Working Copy and keep it for your own records. The working copy lets you calculate amounts and make sure that everything is correct before filling out your personalized return.

For instructions about how to fill out each line of your return, see Instructions for completing a GST/HST return.

NETFILE

GST/HST NETFILE is a service that allows registrants to file their GST/HST returns and eligible rebates directly to the Canada Revenue Agency (CRA) over the internet.

My Business Account

My Business Account is a secure portal that allows you to interact electronically with the CRA on various business accounts. Business accounts include GST/HST (except for GST/HST accounts administered by Revenu Québec), payroll, corporation income taxes, excise taxes, excise duties, and more.

Represent a client

Represent a Client is a secure service to access tax information on behalf of individuals and businesses, including your employer.

Electronic Data Interchange (EDI)

GST/HST EDI lets you pay the net tax you owe electronically through a participating Canadian financial institution.

GST/HST TELEFILE

GST/HST TELEFILE is a fast, free, and easy-to-use filing option that allows qualifying registrants to file their GST/HST returns in a matter of minutes, using their touch-tone telephone and a toll-free number.

GST/HST Internet File Transfer

GST/HST Internet File Transfer is a service that allows eligible registrants to file their GST/HST returns directly to the CRA over the internet using their third-party accounting software.

Paper filing

If you are not required to file online, you may be eligible to file a paper return. To use this method, you can either mail your GST/HST return (GST34-2 or GST62) to the address on your return, or file in person at a participating financial institution.

You cannot file in person at a participating financial institution if:

• you are claiming a refund
• you are filing a nil return
• you offset the amount owing on your return with a rebate or refund

Your personalized GST/HST return package

Each fiscal year, the CRA will mail you a personalized GST34-3 return package that includes:

• an information sheet with your reporting periods and due dates
• an access code for filing your returns electronically on GST/HST NETFILE or by phone using GST/HST TELEFILE
• remittance vouchers to use if you make your payments at your financial institution

If you are filing electronically and make two consecutive electronic payments, the CRA will no longer send you a filing package unless you request one.

If you file on paper, the CRA will send you the GST34-2 filing information package, which also includes personalized returns. You can use the access code provided in the package if you decided to start using GST/HST NETFILE or GST/HST TELEFILE.

If you need a new return package or access code, do one of the following:

• to request a new GST34-2 or GST34-3, call 1-800-959-5525
• to get a new access code for GST/HST NETFILE or GST/HST TELEFILE, go to GST/HST Access Code Online
• to get a non-personalized version of the paper return (Form GST62), use the Order forms and publications

View a previously filed GST/HST return

You may view the status and the details of a previously filed GST/HST return using My Business Account. You will also be able to view upcoming and overdue GST/HST returns by using the same digital service.

GST/HST outreach seminars for non-profit organizations, charities, and similar organizations

GST/HST outreach seminars are informal presentations designed to help non-profit organizations, charities and similar organizations understand their GST/HST obligations and claim all eligible amounts to which they are entitled.

For more information and to register, see GST/HST Outreach Seminar for Non-Profit Organizations, Charities and Similar organizations.

Other GST/HST returns

Depending on your situation, you may have to file a different return. For more information, see:

• Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges
• Form GST60, GST/HST Return for Purchase of Real Property or Carbon Emission Allowances
• Form GST489, Return for Self-assessment of the Provincial Part of Harmonized Sales Tax (HST)