How to send us your GST/HST return

Reporting requirements

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.

Registrants who fail to file an electronic GST/HST return or who fail to accurately report required information may be subject to penalties. 

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.

If an access code was not printed on your information sheet or return, or if you have misplaced the form, call us at 1-877-322-7849 and we will give you a new access code over the phone.

Financial Institution or third party provider

Your financial institution or third party service provider may offer the service of creating and transmitting GST/HST returns and payment information on your behalf using GST/HST EDI filing and remitting. EDI is a computer-to-computer exchange of information available to eligible registrants to file GST/HST returns and remit GST/HST payments electronically.

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.

If an access code was not printed on your information sheet or return, or if you have misplaced the form, call us at 1-877-322-7849 and we will give you a new access code over the phone.

Mail

Eligible registrants (other than those required to file electronically) can file their GST/HST return by 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.

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