Eligibility

GST/HST NETFILE is available to GST/HST registrants across Canada, excluding those that are administered by Revenu Québec.

You can use GST/HST NETFILE to file your return and eligible rebates with the four-digit access code that is printed on the electronic filing information sheet (Form GST34-3) or on the personalized return (Form GST34-2 or Form RC7200) that you received in the mail.

If you've misplaced your access code or didn't receive one in the mail, you can get a new code by using GST/HST Access Code Online or calling the e-Services Helpdesk.

If you access GST/HST NETFILE through the "File a return" link in My Business Account, you will not need to enter an access code when filing your return.

Eligible forms

GST/HST NETFILE lets you electronically file Form GST34, Goods and Services Tax/Harmonized Sales Tax Return for Registrants, or Form RC7200, Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Québec Sales Tax (QST) Return for Selected Listed Financial Institutions.

The following forms can also be filed electronically when you file your return using GST/HST NETFILE:

  • Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages
  • Form GST189, General Application for Rebate (to enter the Ontario First Nations point-of-sale relief amount)
  • Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
  • Form GST284, Application for GST/HST Public Service Bodies' Rebate and Self-Government Refund

For all other rebate forms, if applicable, include the rebate amount on your electronic return and mail the application form(s) to the applicable tax centre. Make sure the tax centre receives the form(s) on or before the due date of your return.

Joint filers

If you are the coordinator of a closely related group of corporations (i.e. you have filed election GST303) and you file returns electronically, you must still send your letter of direction to your tax centre.