Pay my GST/HST (including instalment payments)

Video series: GST/HST Information for a New Small Business

Segment 12: Avoiding penalties and other consequences

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The following explains when and how to pay your GST/HST:

When should you pay the GST/HST?

Most GST/HST payments are due at the same time as your GST/HST returns. The due date is at the top of your personalized return, the GST34-2.

Exception

Your GST/HST payment is due by April 30 if you meet thefollowing three criteria:

  • you are an individual with business income for income tax purposes (self-employed);
  • you file annual GST/HST returns; and
  • you have a December 31 fiscal year-end.

Although your payment is due April 30, you have until June 15 to file your GST/HST return.

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

Note

Each financial institution has established its own cut-off time and date. You need to make your payment before this deadline to ensure the CRA receives your payment on time.

How can you pay the GST/HST?

There are several ways you can pay your GST/HST instalments or remittances depending on the amount and type of payment you are making.

Paying electronically

CRA prefers to receive electronic payments. For more information and payment options, see Make a payment.

If your GST/HST payment is $50,000 or more, you must make your payment electronically or at your financial institution.

If you choose not to pay electronically

If you are not required to pay electronically, you can pay directly at your financial institution or by mail.

If you file your GST/HST return electronically using GST/HST NETFILE or GST/HST TELEFILE but choose not to pay electronically, you can use Form RC158, GST/HST NETFILE/TELEFILE Remittance Voucher, to remit an amount owing on a return. Do not use the remittance part of your GST/HST return.

The other remittance forms available are:

  • Form RC159, Remittance Voucher - Amount Owing, to remit an amount owing or an outstanding balance for a period that has already been assessed.
  • Form RC160, Remittance Voucher- Interim Payments, to remit your instalment payments.
  • Form RC177, Remittance Voucher - Balance Due, to remit an amount owing before you file your return.

These remittance forms are not available on our website as we can only provide them in a pre-printed format. For more information, see Remittance vouchers.

You can also mail your return and your remittance, if any, to the address shown on the GST/HST return. Print your business number on your cheque and make it payable to the receiver general. Do not send cash in the mail. If you send your return by mail, we consider the date of the postmark to be the date we received it.

Note

Include your 15-character account number with your payment.

Paying in foreign funds

You can make your payments in foreign funds. However, the exchange rate you receive for converting the payment to Canadian dollars is determined by the financial institution handling your transaction.

Wire transfers by non-residents

This payment method is only available to non-residents who do not hold a Canadian bank account. For more details, see Wire transfers.

Do you have to pay the GST/HST by instalments?

Instalments are periodic payments that registrants have to send us towards the net tax owing on their annual GST/HST return.

If you are an annual filer and your net tax in a fiscal year is $3,000 or more, you have to make equal quarterly instalment payments in the following fiscal year.

There are special rules for new registrants if:

  • you are an annual filer; and
  • your first year of filing for the GST/HST is less than a full fiscal year.

You need to prorate your net tax for your first short filing year to determine if you will need to make equal quarterly instalment payments in the next fiscal year.

For more information, see GST/HST instalment payments.

What happens if you did not receive or have lost your GST/HST return?

You still have to make your payments by the due dates even if you do not receive a personalized return (GST34-2, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants), or if you lose that return.

To request a personalized return (GST34-2), call 1-800-959-5525.

To request a non-personalized return (GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized)), use the online order form.

Note

If you do not have a payment form, you cannot use a photocopy to make your payment at a financial institution. Our payment forms use magnetic ink to facilitate processing through the banking system and a copy will not contain the magnetic ink.

What to do if you cannot pay?

If you cannot pay your balance owing, you can make a payment arrangement by calling our Debt management call centre at 1-877-477-5068.

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