Eligibility

GST/HST NETFILE is available to GST/HST registrants across Canada, with the exception of 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) 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.

Returns with an amount on line 111

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

• Form GST189, General Application for Rebate, to enter the Ontario First Nations point-of-sale relief amount
• Form GST284, Application for GST/HST Public Service Bodies' Rebate and Self-Government Refund

When you access GST/HST NETFILE respond "yes" to the applicable question and the online Web form will be displayed.

For all other rebate forms, if applicable, include the rebate amount on your electronic return and mail the application forms(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.