Canada Revenue Agency
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How to pay an amount owing

If you file your return using GST/HST NETFILE and have an amount owing, make your payment using one of the following options: 

  • pay electronically using CRA's My Payment option;

  • pay electronically using your financial institution's Internet or telephone banking service;

  • mail a cheque or money order (payable to the Receiver General) to your tax centre, along with form RC158, GST/HST Netfile/Telefile Remittance Voucher; or,

  • pay in person at your financial institution using form RC158, GST/HST Netfile/Telefile Remittance Voucher.

If your GST/HST payment is $50,000 or more, you must pay electronically or at your financial institution.