How to file your return and remit any amount owing

Depending on your situation, you may be required to use a specific method for filing your GST/HST return and remitting any amount owing or you may have different filing options.

Mandatory electronic filing

For reporting periods that end after June 2010, you will have to file your GST/HST returns electronically if any of the following apply:

• you have greater than $1.5 million in annual taxable supplies (except for charities);
• you are required to recapture input tax credits for the provincial part of the HST paid or payable on certain taxable supplies acquired in Ontario and British Columbia;
• you are a builder who makes sales of:
  • grandparented housing where the purchaser is not entitled to claim a GST/HST new housing rebate or new residential rental property rebate; or
  • housing that are subject to the HST where you purchased the housing on a grandparented basis; or
• you are a builder who is:
  • required to report a transitional tax adjustment amount; or
  • reporting a provincial transitional new housing rebate. 

For more information, see Mandatory electronic filing for most GST/HST registrants.

Answer a few questions to determine if you must file your GST/HST returns electronically and which methods you must use.

Registrants who fail to file an electronic GST/HST return using the correct option, or who fail to report required information will be subject to Penalties. 

If you have any rebate applications that relate to your GST/HST return that you are filing electronically, the rebate applications should be sent by mail no later than the day you file your electronic return to the following address:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

Exception
You can use GST/HST NETFILE to electronically file for Ontario First Nations point-of-sale relief. Also, if you are a registered public service body (PSB), you can use GST/HST NETFILE to electronically file your PSB rebate application with your GST/HST return. For more information, see Electronic Rebate Forms.

Access code

All GST/HST registrants are eligible to file their returns electronically by internet or telephone. If you have not received your access code through the mail, you can get a new code by using our GST/HST Access Code Online service.

Filing method options

Internet

You can use GST/HST NETFILE and GST/HST Internet File Transfer 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.

Returns and remittances can also be filed electronically through a participating financial institution. For more information, see GST/HST EDI filing and remitting or contact your financial institution. You cannot use this method if you are required to file your GST/HST return using GST/HST NETFILE or GST/HST TELEFILE.

At your financial institution

If you are remitting an amount owing, you can take your return and remittance to your participating financial institution in Canada. For a list of participating Canadian financial institutions, see Electronic payments for business. You cannot file your return at a financial institution if you are required to file your GST/HST return electronically or if you are claiming a refund, filing a nil return, or offsetting an amount owing on the return by a rebate or refund. In these cases, you have to use one of the other filing methods. If you are paying at a financial institution and your return requires attached documentation, you will have to send us these documents separately.

Telephone

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.

Mail

Eligible registrants (other than those required to file electronically) can file their GST/HST return by mail using a personalized return (Form GST34) or a non-personalized one (Form GST62) and mailing it to their tax centre. The mailing address is on the form.

If you did not receive or you misplaced your return, call us at 1-800-959-5525 to get Form GST34, or use the Online order form to get Form GST62.

In person

You can drop your return off at your tax centre or tax services office.

Note
You may be able to pay in person. Verify if the service is available at your tax centre or tax services office.

How to remit an amount owing

You can remit any amount owing electronically, at your financial institution, or by mail depending on your situation. To learn more, see How to make current payments.

Related topics

For more information see:

• How to get a return
• Reporting periods
• Calculating your net tax
• Adjusting previously filed return

Need assistance?

If you are unable to find the information you were looking for about this specific topic, please select the Contact us button.