Filing a GST/HST return

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Different rules apply to financial institutions.

What is the due date to file a GST/HST return?

The personalized GST/HST return (Form GST34-2) will show the due date at the top of the form. The due date of your return is determined by your reporting period. We can charge penalties and interest on any returns or amounts we have not received by the due date. If you are closing a GST/HST account, you need to file a final return.

You have to file a GST/HST return even if you have:

  • no business transactions
  • no net tax to remit

When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is on time if we receive it on the next business day.

GST/HST filing and payment deadlines
GST/HST filing period Filing deadline Payment deadline Example

Monthly

One month after the end of the reporting period

One month after the end of the reporting period

Reporting period:
July 31

Filing deadline: 
August 31

Payment deadline: 
August 31

Quarterly

One month after the end of the reporting period

One month after the end of the reporting period

Reporting period:
March 31

Filing deadline: 
April 30

Payment deadline: 
April 30

Annually - (except for individuals with a December 31 fiscal year-end
and business income for income tax purposes)

Three months
after fiscal year-end

Three months
after fiscal year-end

Reporting period:
August 31

Filing deadline: 
November 30

Payment deadline: 
November 30

Annually - (individuals with a December 31 fiscal year-end and business income for income tax purposes)

June 15

April 30

Reporting period:
December 31

Filing deadline: 
June 15

Payment deadline: 
April 30

How do you get a GST/HST return?

If you filed your last GST/HST return electronically, the CRA will mail you an electronic filing information sheet (GST34-3). Otherwise, the CRA will mail you a personalized four-page return (GST34-2). On the first page of both there is a four-digit access code for electronic filing.

If you lose or did not receive either one, you can do one of the following:

  • use our GST/HST Access Code Online service to get a new access code for electronic filing
  • use the Online order form to get the non-personalized version (GST62) of the paper return
  • call 1-800-959-5525 to get a new GST34-2

How do you file a GST/HST return?

You can file your GST/HST return online.

File online

For more information on the different electronic methods, see Which electronic filing method can you use?

To help you prepare your electronic GST/HST return, use the GST/HST Return Working Copy and keep a copy for your own records.

You can also file:

  • in person at a participating financial institution
  • by mail by sending your paper GST/HST return (GST34-2 or GST62) to the address on the return

Are you required to file electronically?

You must file your GST/HST returns electronically (GST34) if your situation is listed below. You can be penalized for failing to file electronically.

Mandatory electronic filing
Situation Other conditions
GST/HST registrants that are builders
GST/HST registrants that are not builders

If a rebate application cannot be filed electronically, mail it to the address on the rebate form no later than the day you file your electronic return.

Which electronic filing method can you use?

Use the appropriate chart to determine which electronic filing method is available to you.

Chart 1 - Builders (including builders that are charities)
Chart 1 - Builders (including builders that are charities)

Builder's situation


 

GST/HST NETFILE

 

GST/HST TELEFILE

 

GST/HST
EDI filing
and remitting
GST/HST
Internet
File Transfer
You are required to report RITCs in the reporting period cannot be used cannot be used cannot be used

You sell grandparented housing to a purchaser that cannot claim either of the following rebates:

  • GST/HST new housing rebate
  • GST/HST new residential rental property rebate
not applicable not applicablecannot be used not applicablecannot be used not applicablecannot be used

You sell housing that you purchased on a grandparented basis. The housing is subject to the HST.

cannot be used cannot be used cannot be used

You have to report a transitional tax adjustment amount

not applicablecannot be used not applicablecannot be used not applicablecannot be used
You are claiming a provincial transitional new housing rebate cannot be used cannot be used cannot be used

You meet all three of the following conditions:

  • you paid or credited the purchaser with the GST/HST new housing rebate
  • you applied for the rebate on their behalf
  • you are claiming that amount as a deduction from your net tax on your GST/HST return
not applicablecannot be used not applicablecannot be used

You have more than $1.5 million in annual taxable sales, you are not a charity, and none of the other situations on this chart apply to you

not applicable not applicable not applicable

 

Chart 2 - Businesses other than builders
Chart 2 - Businesses other than builders

Situation


 

GST/HST NETFILE

 

GST/HST TELEFILE

 

GST/HST
EDI filing
and remitting
GST/HST
Internet
File Transfer

You have more than $1.5 million in annual taxable sales, you are not a charity or a builder, and you are not required to report RITCs

You are required to report RITCs in the reporting period

not applicablecannot be used not applicablecannot be used not applicablecannot be used

 

What happens if you have an amount due or a GST/HST refund?

What happens if you have an amount due?

If your net tax (line 109 of your GST/HST return) for a reporting period is a positive amount, you have to make a payment. In most cases your payment is due at the same time as your return. For more information, see GST/HST filing and payment deadlines.

For more information on how to pay, see Paying the GST/HST (including instalment payments).

What happens if you have a GST/HST refund?

If your net tax (line 109 of your GST/HST return) for a reporting period is a negative amount, you can claim a refund.

You can receive your refund deposited directly into your bank account. If you are not already enrolled for direct deposit, you can sign up for it online using My Business Account, or you can fill out Form RC366, Direct Deposit Request for Businesses, and mail it to your tax centre.

What happens if you file a return late or make a late payment?

If you do not file your return on time, the CRA may charge a penalty.

If you have an overdue amount, we will charge interest.

We will hold any GST/HST refund or rebate you are entitled to until we receive all outstanding returns and amounts.  This includes all amounts payable and returns required under other programs administered by the CRA. We can also use any GST/HST refund or rebate that you are entitled to receive to pay that outstanding amount.

How can you view a previously filed GST/HST return?

You may view the status and the details of a previously filed GST/HST return using My Business Account. You will also be able to view expected/overdue GST/HST returns by using the same online service.

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