GST/HST TELEFILE is available to GST/HST registrants across Canada, with the exception of Québec.
You can use GST/HST TELEFILE to file your return if a four-digit access code 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.
You can file returns with a rebate amount on line 111 using GST/HST TELEFILE. However, you must still mail the rebate application form(s) to the applicable tax centre. The tax centre should receive the form(s) on or before the due date of your return.
If you are a builder required to report transitional information on housing (Schedule A of the GST/HST return), you must file your return using GST/HST NETFILE.
If you are required to recapture input tax credits for the provincial portion of the HST on specified property or services (Schedules B and C of the GST/HST return), you must file your return using GST/HST NETFILE or through a participating financial institution that offers electronic filing for GST/HST returns.
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.