Paying the GST/HST (including instalment payments)
When and how to pay the GST/HST:
- How can you view your GST/HST account balance?
- When should you pay the GST/HST?
- How can you pay the GST/HST?
- Do you have to pay the GST/HST by instalments?
- What happens if you did not receive or have lost your GST/HST return?
- What to do if you cannot pay?
How can you view your GST/HST account balance?
You may view the following account balances using My Business Account:
- an interim balance of payments and credits received for a period end of a return not yet processed
- a balance for the result of a return processed for a specific period less held credits and any amounts under dispute not yet applied or not yet due
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.
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 public holiday recognized by the CRA, we consider your payment to be paid on time if we receive it or if it is postmarked on the next business day.
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.
If you have a balance owing, you can make your payment in many different ways.
- Pay online by using your financial institution’s online banking or telephone banking services.
- Pay online by using CRA’s My Payment service.
- Pay by setting up a pre-authorized debit agreement using My Business Account.
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.
Other payment options
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, 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 payment 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.
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
Do you have to pay the GST/HST by instalments?
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.
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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